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II
116TH CONGRESS
1ST SESSION
S. 767
To amend the Internal Revenue Code of 1986 to qualify homeless youth
and veterans who are full-time students for purposes of the low income
housing tax credit.
IN THE SENATE OF THE UNITED STATES
MARCH 13, 2019
Mr. PORTMAN (for himself, Mr. BROWN, and Mr. KING) introduced the
following bill; which was read twice and referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to qualify
homeless youth and veterans who are full-time students
for purposes of the low income housing tax credit.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Housing for Homeless
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Students Act of 2019’’.
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•S 767 IS
SEC. 2. HOMELESS YOUTH AND VETERANS WHO ARE FULL-
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TIME STUDENTS QUALIFIED FOR PURPOSES
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OF THE LOW INCOME HOUSING TAX CREDIT.
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(a) IN GENERAL.—Clause (i) of section 42(i)(3)(D)
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of the Internal Revenue Code of 1986 is amended by re-
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designating subclauses (II) and (III) as subclauses (IV)
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and (V), respectively, and by inserting after subclause (I)
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the following new subclauses:
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‘‘(II) a full-time student who,
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during any portion of the 7-year pe-
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riod ending with the commencement
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of such individual’s continuous occu-
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pation of any low-income unit or
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units, was an individual described in
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section 725(2) of the McKinney-Vento
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Homeless Assistance Act (42 U.S.C.
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11434a(2)),
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‘‘(III) a full-time student who,
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during any portion of the 5-year pe-
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riod ending with the commencement
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of such individual’s continuous occu-
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pation of any low-income unit or
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units, was an individual described in
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section 2002(1) of title 38, United
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States Code,’’.
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•S 767 IS
(b) EFFECTIVE DATE.—The amendments made by
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subsection (a) shall apply to determinations made before,
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on, or after the date of the enactment of this Act.
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