# 119-s-5285: Visitable Inclusive Tax credits for Accessible Living (VITAL) Act

119-s-5285, Visitable Inclusive Tax credits for Accessible Living (VITAL) Act, is a 119th Congress bill sponsored by Sen. Klobuchar, Amy [D-MN] (D-MN); status introduced; PRIA reads it as touching household money (as of 2026-08-26).

- Canonical: https://policyrisk.com/legislation/119-s-5285
- As of: 2026-08-26
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-5285
- Congress: 119
- Title: Visitable Inclusive Tax credits for Accessible Living (VITAL) Act
- Status: introduced
- Introduced: 2026-08-06
- Sponsor: Sen. Klobuchar, Amy [D-MN] (D-MN)
- Cosponsors: 5
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-08-26

## Summary

**Expand the Low-Income Housing Tax Credit to build disability-accessible, aging-in-place housing.** The VITAL Act would raise state LIHTC allocations and add targeted incentives and minimums so more affordable units meet accessibility and walkability standards. - Households with older adults and people with disabilities would get more accessible affordable units. The bill would require that at least 40% of LIHTC units across any 3-year period meet the disability-designated criteria. - State housing agencies would receive higher base allocations to distribute. The bill sets $4.25 per person in 2026 and a $4.9 million minimum in 2026, both indexed to cost-of-living adjustments thereafter. - Developers could get stronger financing for fully accessible projects. Buildings that designate 50% or more low-income units for people with disabilities and meet federal accessibility standards could count that portion at 150% of eligible basis. - Projects would be steered toward walkable, integrated neighborhoods. Credits favor buildings in walkable census areas and require design standards tied to the Uniform Federal Accessibility Standards.

## Cosponsors (5)

- Sen. Gillibrand, Kirsten E. [D-NY] (D-NY), 2026-08-06T00:00:00.000Z
- Sen. Duckworth, Tammy [D-IL] (D-IL), 2026-08-06T00:00:00.000Z
- Sen. Kim, Andy [D-NJ] (D-NJ), 2026-08-06T00:00:00.000Z
- Sen. Van Hollen, Chris [D-MD] (D-MD), 2026-08-06T00:00:00.000Z
- Sen. Welch, Peter [D-VT] (D-VT), 2026-08-06T00:00:00.000Z

## Provisions PRIA read

- Bigger tax credit for accessible housing: benefit, high. This bill would let developers count 150% of the usual building basis for the part of a project that is set up for people with disabilities. To qualify, at least 50% of a building’s low-income units must be designated to meet adaptable design standards. The building must be in an EPA-rated above-av…
- Higher LIHTC allocations for states: benefit, high. This bill would raise the yearly state pools of the Low-Income Housing Tax Credit (LIHTC). For 2026 it would set a per-person amount of $4.25 and a minimum state amount of $4,876,000. For 2027 the amounts would be multiplied by 1.25 and increased by that year’s COLA, with statutory rounding rules.…
- 40% requirement for accessible housing units: benefit, medium. This bill would require state Qualified Allocation Plans adopted after December 31, 2026 to ensure that, over any three-year period, at least 40% of the low-income units receiving LIHTC allocations meet the bill’s disability-designation rules. The applicable percentage is the ratio of designated un…

## Related bills

- 119-s-5066: Health Equity and Accountability Act of 2026
- 119-s-5283: Momnibus Act
- 119-s-3990: PrEP Access and Coverage Act of 2026
- 119-s-2823: FAMILY Act
- 119-s-3869: Healthy Families Act
- 119-s-51: Washington, D.C. Admission Act

## Sources
- [119-s-5285 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/5285)

## Related
- [119-s-5066: Health Equity and Accountability Act of 2026](https://policyrisk.com/legislation/119-s-5066)
- [119-s-5283: Momnibus Act](https://policyrisk.com/legislation/119-s-5283)
- [119-s-3990: PrEP Access and Coverage Act of 2026](https://policyrisk.com/legislation/119-s-3990)
- [119-s-2823: FAMILY Act](https://policyrisk.com/legislation/119-s-2823)
- [119-s-3869: Healthy Families Act](https://policyrisk.com/legislation/119-s-3869)
- [119-s-51: Washington, D.C. Admission Act](https://policyrisk.com/legislation/119-s-51)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-5285 (as of 2026-08-26).