Visitable Inclusive Tax credits for Accessible Living (VITAL) Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 10049 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 10049 To amend the Internal Revenue Code of 1986 to improve the low-income housing credit. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES August 6, 2026 Mr. Evans of Pennsylvania (for himself and Mr. Fitzpatrick) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to improve the low-income housing credit. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Visitable Inclusive Tax credits for Accessible Living (VITAL) Act''. SEC. 2. PURPOSE. The purposes of this Act are to-- (1) increase low-income housing tax credits to increase the stock of disability-accessible and affordable housing; (2) ensure that States are using the Federal tax credits to construct housing that will meet the needs of an aging population and currently underserved populations such as households with people with disabilities; (3) encourage States to make sure older adults and underserved populations are integrated into their community and can fully participate in society; and (4) increase technical assistance, awareness, knowledge, and understanding of the low-income housing credit program and the housing needs of older adults and people with disabilities. SEC. 3. FINDINGS. Congress makes the following findings: (1) By 2060, 1 in every 4 Americans will be over age 65, and currently, 2 in 5 adults over age 65 have a disability. As people age, they need structurally safe and functional housing that accommodates people with disabilities. (2) Approximately 26 percent of people in the United States have a disability, yet les