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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. 11501

Sec. 11501. Inclusion of rural areas as difficult development areas

111 words·~1 min read·/bill/119/hr/6900/ih/section-11501·

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Subclause
(I)of section 42(d)(5)(B)(iii), as amended by section 11402, is further amended by inserting , any rural area after median gross income . Clause
(iii)of section 42(d)(5)(B), as amended by section 11402, is further amended by redesignating subclause
(III)as subclause
(IV)and by inserting after subclause
(II)the following new subclause: For purposes of subclause (I), the term rural area means any non-metropolitan area, or any rural area as defined by section 520 of the Housing Act of 1949, which is identified by the qualified allocation plan under subsection (m)(1)(B). . The amendments made by this section shall apply to buildings placed in service after December 31, 2025.
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