Sec. 601. Students who were homeless youths or homeless veterans permitted to occupy low-income housing units
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Section 42(i)(3)(D)(i) of the Internal Revenue Code of 1986 is amended by redesignating subclauses
(II)and
(III)as subclauses
(IV)and
(V)and inserting after subclause
(I)the following new subclauses: a student who was (prior to occupying such unit) a homeless child or youth (as defined in section 725 of the McKinney-Vento Homeless Assistance Act), a student who was (prior to occupying such unit) a homeless veteran (as defined in section 2002 of title 38, United States Code), . The amendments made by this section shall apply to determinations made on or after the date of the enactment of this Act.