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116TH CONGRESS
1ST SESSION H. R. 4865
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 HOUSE OF REPRESENTATIVES
OCTOBER 28, 2019
Mr. DANNY K. DAVIS of Illinois (for himself and Mr. WENSTRUP) 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 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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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(a)(1) of title 38, United
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States Code,’’.
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(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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