Sec. 101. Increase in State housing credit ceiling
45 words·~1 min read·
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Subparagraph
(I)of section 42(h)(3) of the Internal Revenue Code of 1986 is amended by striking 1.12 and inserting 3.36 . The amendments made by this section shall apply to allocations of housing credit dollar amount made in calendar years beginning after December 31, 2025.