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Code · BILL · 119th Congress · H.R. 6900 (Introduced in House) — To amend the Internal Revenue Code of 1986 to address the nation’s cost-of-living crisis. · Sec. 11305

Sec. 11305. Determination of community revitalization plan to be made by housing credit agency

173 words·~1 min read·/bill/119/hr/6900/ih/section-11305·

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Subclause
(III)of section 42(m)(1)(B)(ii) is amended by inserting , as determined by the housing credit agency according to criteria established by such agency, after (d)(5)(B)(ii)) and . Paragraph
(1)of section 42(m) is amended by adding at the end the following new subparagraph: For purposes of subparagraph (B)(ii)(III), the criteria which shall be established by a housing credit agency for determining whether the development of a project contributes to a concerted community development plan shall take into account any factors the agency deems appropriate, including the extent to which the proposed plan— is geographically specific, outlines a clear plan for implementation and goals for outcomes, includes a strategy for applying for or obtaining commitments of public or private investment (or both) in nonhousing infrastructure, amenities, or services, and demonstrates the need for community revitalization. . The amendments made by this section shall apply to allocations of housing credit dollar amounts made under qualified allocation plans (as defined in section 42(m)(1)(B) of the Internal Revenue Code of 1986) adopted after December 31, 2025.
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