H.R. 6390

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6390 Introduced in House (IH)]

<DOC>

119th CONGRESS
1st Session
H. R. 6390

To rescind certain immigration enforcement funds and amend the Internal 
Revenue Code to provide for new credits related to expanding access to 
housing.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

December 3, 2025

Mr. Gomez (for himself, Ms. Norton, Mr. Carter of Louisiana, Ms. 
Salinas, Mr. Garcia of California, Mr. Sherman, Mr. Thompson of 
California, Mr. Garcia of Illinois, Mr. Goldman of New York, Ms. Garcia 
of Texas, Mr. Cisneros, Ms. Ansari, Mr. Ruiz, Ms. Rivas, Mr. Thanedar, 
Ms. Barragan, Mr. Davis of Illinois, Ms. Sanchez, Mr. Carson, Mr. 
Vargas, Mr. Carbajal, Ms. Chu, Ms. Matsui, Mr. Lieu, Ms. Wasserman 
Schultz, Mrs. Beatty, Mr. Jackson of Illinois, Ms. Jacobs, Mr. Deluzio, 
Mr. Swalwell, Mr. Evans of Pennsylvania, Mr. Liccardo, Ms. Simon, Ms. 
Lee of Pennsylvania, Mr. McGovern, Mrs. Ramirez, Ms. Dexter, Mr. 
Mullin, Ms. Leger Fernandez, Mrs. McIver, Mr. Menendez, Mr. 
Krishnamoorthi, Mr. Cohen, Ms. Titus, Ms. Randall, Mr. Veasey, Mr. 
Peters, Mr. Johnson of Georgia, Mr. Pocan, Mr. Nadler, Ms. Kelly of 
Illinois, Mr. Boyle of Pennsylvania, Ms. Dean of Pennsylvania, Ms. 
Kamlager-Dove, Mr. Frost, Mrs. Watson Coleman, Ms. Brownley, Mr. 
Latimer, Mr. Soto, Ms. Balint, Mrs. McClain Delaney, and Ms. 
Schakowsky) introduced the following bill; which was referred to the 
Committee on Ways and Means, and in addition to the Committees on Armed 
Services, Homeland Security, and the Judiciary, for a period to be 
subsequently determined by the Speaker, in each case for consideration 
of such provisions as fall within the jurisdiction of the committee 
concerned

_______________________________________________________________________

A BILL

To rescind certain immigration enforcement funds and amend the Internal 
Revenue Code to provide for new credits related to expanding access to 
housing.

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 ``Make Housing Affordable and Defend 
Democracy Act''.

SEC. 2. RESCISSIONS OF CERTAIN IMMIGRATION ENFORCEMENT FUNDS.

(a) Findings.--Congress finds that the amount of 
$175,660,630,000.00 shall be rescinded.
(b) Department of Defense.--There is permanently rescinded 
$1,000,000,000.00, to be derived from the unobligated balances of 
amounts made available by section 20011 of the Act titled ``An Act to 
provide for reconciliation pursuant to title II of H. Con. Res. 14'' 
(Public Law 119-21), of the for improving Department of Defense border 
support and counter- drug missions.
(c) Infrastructure and Wall System.--There is permanently rescinded 
$46,550,000,000.00, to be derived from the unobligated balances of 
amounts made available by section 90001 of the Act titled ``An Act to 
provide for reconciliation pursuant to title II of H. Con. Res. 14'' 
(Public Law 119-21), for border infrastructure and wall system.
(d) U.S. Customs and Border Protection Personnel.--There is 
permanently rescinded $4,100,000,000.00, to be derived from the 
unobligated balances of amounts made available by section 90002(a)(1) 
of the Act titled ``An Act to provide for reconciliation pursuant to 
title II of H. Con. Res. 14'' (Public Law 119-21), for U.S. Customs and 
Border Protection personnel.
(e) Retention, Hiring, and Performance Bonuses.--There is 
permanently rescinded $2,052,630,000.00, to be derived from the 
unobligated balances of amounts made available by section 90002(a)(2) 
of the Act titled ``An Act to provide for reconciliation pursuant to 
title II of H. Con. Res. 14'' (Public Law 119-21), for retention, 
hiring, and performance bonuses of U.S. Customs and Border Protection 
personnel.
(f) U.S. Customs and Border Protection Vehicles.--There is 
permanently rescinded $855,000,000.00, to be derived from the 
unobligated balances of amounts made available by section 90002(a)(3) 
of the Act titled ``An Act to provide for reconciliation pursuant to 
title II of H. Con. Res. 14'' (Public Law 119-21), for U.S. Customs and 
Border Protection vehicles.
(g) U.S. Customs and Border Protection Facilities.--There is 
permanently rescinded $5,000,000,000.00, to be derived from the 
unobligated balances of amounts made available by section 90002(a)(4) 
of the Act titled ``An Act to provide for reconciliation pursuant to 
title II of H. Con. Res. 14'' (Public Law 119-21), for U.S. Customs and 
Border Protection facilities.
(h) Detention Capacity.--There is permanently rescinded 
$45,000,000,000.00, to be derived from the unobligated balances of 
amounts made available by section 90003 of the Act titled ``An Act to 
provide for reconciliation pursuant to title II of H. Con. Res. 14'' 
(Public Law 119-21), for detention capacity.
(i) Border Security, Technology, And Screening.--There is 
permanently rescinded $6,168,000,000.00, to be derived from the 
unobligated balances of amounts made available by section 90004 of the 
Act titled ``An Act to provide for reconciliation pursuant to title II 
of H. Con. Res. 14'' (Public Law 119-21), for border security, 
technology, and screening.
(j) State and Local Assistance.--There is permanently rescinded 
$10,000,000,000.00, to be derived from the unobligated balances of 
amounts made available by section 90005(b) of the Act titled ``An Act 
to provide for reconciliation pursuant to title II of H. Con. Res. 14'' 
(Public Law 119-21), for the State Border Security Reinforcement Fund.
(k) Department of Homeland Security.--There is permanently 
rescinded $10,000,000,000.00, to be derived from the unobligated 
balances of amounts made available by section 90007 of the Act titled 
``An Act to provide for reconciliation pursuant to title II of H. Con. 
Res. 14'' (Public Law 119-21), for Department of Homeland Security 
appropriations for border support.
(l) Immigration and Law Enforcement Activities.--There is 
permanently rescinded $2,055,000,000.00, to be derived from the 
unobligated balances of amounts made available by section 100051 of the 
Act titled ``An Act to provide for reconciliation pursuant to title II 
of H. Con. Res. 14'' (Public Law 119-21), for immigration and law 
enforcement activities.
(m) Hiring and Training.--There is permanently rescinded 
$29,850,000,000.00, to be derived from the unobligated balances of 
amounts made available by section 100052 of the Act titled ``An Act to 
provide for reconciliation pursuant to title II of H. Con. Res. 14'' 
(Public Law 119-21), for U.S. Immigration and Customs Enforcement 
hiring and training.
(n) Federal Law Enforcement Training Centers.--There is permanently 
rescinded $750,000,000.00, to be derived from the unobligated balances 
of amounts made available by section 100053 of the Act titled ``An Act 
to provide for reconciliation pursuant to title II of H. Con. Res. 14'' 
(Public Law 119-21), for Federal law enforcement training centers.
(o) Department of Justice.--There is permanently rescinded 
$3,330,000,000.00, to be derived from the unobligated balances of 
amounts made available by section 100054 of the Act titled ``An Act to 
provide for reconciliation pursuant to title II of H. Con. Res. 14'' 
(Public Law 119-21), for the Department of Justice.
(p) Reimbursement Fund.--There is permanently rescinded 
$3,500,000,000.00, to be derived from the unobligated balances of 
amounts made available by section 100055 of the Act titled ``An Act to 
provide for reconciliation pursuant to title II of H. Con. Res. 14'' 
(Public Law 119-21), for the Bridging immigration-related deficits 
experienced nationwide reimbursement fund.
(q) Immigration Fees.--Sections 100001 through section 100018 of 
the Act titled ``An Act to provide for reconciliation pursuant to title 
II of H. Con. Res. 14'' (Public Law 119-21), are hereby repealed.
(r) Operation Stonegarden Grant Program.--There is permanently 
rescinded $450,000,000.00, to be derived from the unobligated balances 
of amounts made available by section 90005 of the Act titled ``An Act 
to provide for reconciliation pursuant to title II of H. Con. Res. 14'' 
(Public Law 119-21), for the Operation Stonegarden Grant Program.
(s) Bureau of Prisons.--There is permanently rescinded 
$5,000,000,000.00, to be derived from the unobligated balances of 
amounts made available by section 100056 of the Act titled ``An Act to 
provide for reconciliation pursuant to title II of H. Con. Res. 14'' 
(Public Law 119-21), for the Bureau of Prisons.

SEC. 3. FIRST-TIME HOMEBUYER CREDIT.

(a) In General.--Section 36 of the Internal Revenue Code of 1986 is 
amended to read as follows:

``SEC. 36. FIRST-TIME HOMEBUYER CREDIT.

``(a) In General.--In the case of an individual who is a first-time 
homebuyer of a principal residence in the United States during a 
taxable year, there shall be allowed as a credit against the tax 
imposed by this subtitle for such taxable year an amount equal to so 
much of the amount of the qualified home purchase expenses paid by such 
taxpayer to purchase such principal residence as does not exceed 
$25,000.
``(b) Limitation.--
``(1) In general.--The amount allowable as a credit under 
subsection (a) (determined without regard to this paragraph) 
for the taxable year shall be reduced (but not below zero) by 
the amount which bears the same ratio to the amount which is so 
allowable as--
``(A) the excess (if any) of--
``(i) the taxpayer's modified adjusted 
gross income for the preceding taxable year, 
over
``(ii) the applicable threshold amount, 
bears to--
``(B) $100,000.
``(2) Threshold amount.--For purposes of this subsection, 
the term `threshold amount' means--
``(A) $300,000 in the case of a joint return or 
surviving spouse,
``(B) $225,000 in the case of a head of household, 
or
``(C) $150,000 in the case of any other individual.
``(3) Modified adjusted gross income.--For purposes of 
paragraph (1), the term `modified adjusted gross income' means 
the adjusted gross income of the taxpayer for the taxable year 
increased by any amount excluded from gross income under 
section 911, 931, or 933.
``(c) Increase in Credit for First-generation Homebuyer.--
``(1) In general.--In the case of a first-generation 
homebuyer, subsection (a) shall be applied by substituting 
`$50,000' for `$25,000'.
``(2) First-generation homebuyer.--For purposes of this 
subsection, the term `first-generation homebuyer' means an 
individual who certifies that, as of the last day of the 
taxable year with respect to which the credit is allowed 
(determined without regard to any ownership interest with 
respect to which such credit is allowed), such individual (and 
such individual's spouse, in the case of a joint return) is an 
individual described in paragraph (3).
``(3) Individual described.--An individual is described in 
this paragraph if--
``(A) such individual aged out of the foster care 
system,
``(B) such individual was emancipated from their 
parent, or
``(C) no parent of such individual had a majority interest 
in a residential property at any time during the lifetime of 
such individual.
``(d) Increase in Credit for High Cost Areas.--In the case of the 
purchase of a principal residence located in a high cost area (as such 
term is used in the Federal National Mortgage Association Charter Act), 
the amount in effect under subsection (a) (after the application of 
subsection (j)) shall be increased by an amount equal to the product 
of--
``(1) 3.5 percent, multiplied by
``(2) the excess of--
``(A) the conforming loan limit value for 
properties in high cost areas established under 
302(b)(2) of the Federal National Mortgage Association 
Charter Act, minus
``(B) the conforming loan limit value for 
properties established under section 305(a)(2) of the 
Federal Home Loan Mortgage Corporation Act, as most 
recently updated by the Federal Housing Finance Agency.
``(e) Exceptions.--No credit under subsection (a) shall be allowed 
to any taxpayer for any taxable year with respect to the purchase of a 
residence if--
``(1) the taxpayer is a nonresident alien,
``(2) the taxpayer disposes of such residence (or such 
residence ceases to be the principal residence of the taxpayer 
(and, if married, the taxpayer's spouse)) before the close of 
such taxable year,
``(3) a deduction under section 151 with respect to such 
taxpayer is allowable to another taxpayer for such taxable 
year, or
``(4) the taxpayer fails to attach to the return of tax for 
such taxable year a properly executed copy of the settlement 
statement used to complete such purchase.
``(f) Election for Advanced Payment.--
``(1) In general.--At the election of the first-time 
homebuyer, the Secretary shall transfer to a qualifying escrow 
account an amount equal to the amount that is allowable to such 
first-time homebuyer under subsection (a) in the present 
taxable year.
``(2) Treatment of transfer.--The amount of the credit 
allowed under subsection (a) to any taxpayer for any taxable 
year shall be reduced (but not below zero) by the aggregate 
amount of payments made under this subsection at the election 
of such taxpayer during such taxable year. Any failure to so 
reduce the credit shall be treated as arising out of a 
mathematical or clerical error and assessed according to 
section 6213(b)(1).
``(3) Qualifying escrow account.--For purposes of this 
subsection, the term `qualifying escrow account' means an 
escrow account established for the purchase of a principal 
residence by a qualified first-time homebuyer that meets the 
following requirements:
``(A) Amounts in such account may only be used for 
a down payment or closing costs on a purchase with 
respect to which a credit is allowed under subsection 
(a).
``(B) Such account is administered by a bank (as 
defined in section 408(n)).
``(C) The administrator of the account shall 
transfer to the Secretary any amount in such account 
not used under subparagraph (A) on the earlier of--
``(i) the date that is 180 days after the 
date on which such amount was transferred to 
such account under paragraph (1), or
``(ii) as soon as practicable upon request 
of the qualified first-time homebuyer.
``(g) Recapture of Credit.--
``(1) In general.--If, during any taxable year, there is a 
recapture event with respect to any property with respect to 
which a credit was allowed under subsection (a), then the tax 
of the taxpayer to whom such credit was allowed under this 
chapter for such taxable year shall be increased by an amount 
equal to the amount of the credit that was allowed with respect 
to such property.
``(2) Recapture event.--For purposes of this section, the 
term `recapture event' means, during the 5-year period 
beginning on the date of the purchase with respect to which a 
credit was allowed under subsection (a)--
``(A) the sale, lease to a third party, or 
disposition of any part of the property with respect to 
which such credit was allowed, or
``(B) such property ceases to be the principal 
residence of the taxpayer (or, in the case of a joint 
return, of the taxpayer's spouse).
``(3) Exceptions.--Paragraph (1) shall not apply to any of 
the following:
``(A) Purchase of new primary residence.--
``(i) In general.--A sale of a property 
with respect to which a credit was allowed 
under subsection (a) which is incident to the 
purchase by a taxpayer of a new primary 
residence if the proceeds of such sale are used 
to carry out the purchase of such new primary 
residence.
``(ii) Treatment of new primary 
residence.--In the case of a purchase of a 
primary residence described in clause (i), for 
purposes of paragraph (1), such primary 
residence shall be treated as a property with 
respect to which a credit was allowed under 
subsection (a), except that the period 
described in paragraph (2) shall begin on the 
date on which the original purchase with 
respect to which the credit was allowed under 
subsection (a) occurred.
``(B) Death.--Any taxable year ending after the 
death of the taxpayer (or, in the case of a joint 
return, of the spouse of the taxpayer).
``(C) Divorce.--A transfer of a residence to which 
section 1041(a) applies.
``(D) Government orders.--A recapture event 
relating to a principal residence occurring in 
connection with Government orders received by such 
individual, or such individual's spouse, for qualified 
official extended duty service.
``(E) Qualified official extended duty service.--
For purposes of this paragraph, the term `qualified 
official extended duty service' means service on 
qualified official extended duty as--
``(i) a member of the uniformed services,
``(ii) a member of the Foreign Service of 
the United States, or
``(iii) an employee of the intelligence 
community.
``(h) Definitions.--For purposes of this section--
``(1) First-time homebuyer.--The term `first-time 
homebuyer' means any individual if such individual (and if 
married, such individual's spouse)--
``(A) had no present ownership interest in a 
principal residence during the 10-year period ending on 
the date of the purchase of the principal residence to 
which this section applies,
``(B) has not been allowed a credit under 
subsection (a) for any preceding taxable year, and
``(C) attests that such individual (and if married, 
such individual's spouse) has never had a majority 
interest in a residential property.
``(2) Principal residence.--The term `principal residence' 
has the same meaning as when used in section 121.
``(3) Purchase.--
``(A) In general.--The term `purchase' means any 
acquisition, but only if--
``(i) the property is purchased using a 
mortgage loan from a commercial lender,
``(ii) the property is not acquired from a 
person related to the person acquiring such 
property (or, if married, such individual's 
spouse), and
``(iii) the basis of the property in the 
hands of the person acquiring such property is 
not determined--
``(I) in whole or in part by 
reference to the adjusted basis of such 
property in the hands of the person 
from whom acquired, or
``(II) under section 1014(a).
``(B) Construction.--A residence which is 
constructed by the taxpayer shall be treated as 
purchased by the taxpayer on the date the taxpayer 
first occupies such residence.
``(C) Guaranteed loans included.--A loan shall not 
fail to be treated as a mortgage loan from a commercial 
lender under subparagraph (A)(i) merely because such 
loan is guaranteed under section 184 of the Housing and 
Community Development Act of 1992.
``(4) Qualified home purchases expenses.--The term 
`qualified home purchase expenses' means amounts paid for--
``(A) a down payment on the purchase of a home, and
``(B) closing costs with respect to such purchase.
``(5) Related persons.--A person shall be treated as 
related to another person if the relationship between such 
persons would result in the disallowance of losses under 
section 267 or 707(b) (but, in applying section 267(b) and (c) 
for purposes of this section, paragraph (4) of section 
267(c)(4) shall be treated as providing that the family of an 
individual shall include only his spouse, ancestors, and lineal 
descendants).
``(i) Basis Adjustment.--For purposes of this subtitle, if a credit 
is allowed under this section in connection with any expenditure for 
any property, the increase in the basis of such property which would 
(but for this subsection) result from such expenditure shall be reduced 
by the amount of the credit so determined.
``(j) Inflation Adjustment.--
``(1) In general.--in the case of any taxable year 
beginning after 2025, the dollar amounts in this section shall 
be increased by an amount equal to--
``(A) such dollar amount, multiplied by
``(B) the cost-of-living adjustment determined 
under section 1(f)(3) for the calendar year in which 
the taxable year begins, determined by substituting 
`calendar year 2024' for calendar year 2016 in 
subparagraph (A)(ii).
``(2) Rounding.--If any increase under paragraph (1) is not 
a multiple of $100, such increase shall be rounded to the 
nearest multiple of $100.
``(k) Reporting.--
``(1) In general.--If the Secretary requires information 
reporting under section 6045 by a person described in 
subsection (e)(2) thereof to verify the eligibility of 
taxpayers for the credit allowable by this section, the 
exception provided by section 6045(e) shall not apply.
``(2) Information from lender.--The Secretary may require 
any lender issuing a loan for the purchase of a property with 
respect to which a credit is allowed under subsection (a) or 
with respect to which a first-time homebuyer has made a request 
for a transfer under subsection (f)(1) to provide such 
information relating to the related purchase as the Secretary 
determines appropriate.
``(l) Regulations.--The Secretary shall issue such regulations or 
other guidance as may be necessary or appropriate to carry out the 
purposes of this section.''.
(b) Effective Date.--The amendment made by this section shall apply 
to residences purchased in taxable years beginning after the date of 
the enactment of this Act.

SEC. 4. STARTER HOME CONSTRUCTION CREDIT.

(a) In General.--Subpart D of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by adding at the end 
the following new section:

``SEC. 45BB. STARTER HOME CONSTRUCTION CREDIT.

``(a) In General.--For the purposes of section 38, the starter home 
construction credit determined under this section for any taxable year 
is an amount equal to 15 percent of the qualified home construction 
costs of the taxpayer for the taxable year.
``(b) Limitation.--The amount allowable as a credit under 
subsection (a) to any taxpayer for any taxable year shall not exceed 
the amount allocated to such taxpayer for the calendar year in which 
such taxable year ends under subsection (e).
``(c) Increase for First-time Homebuyer.--In the case of a unit of 
housing sold to a first-time homebuyer (as defined in section 
36(g)(1)), subsection (a) shall be applied by substituting `30 percent' 
for `15 percent'.
``(d) Qualified Home Construction Costs.--For purposes of this 
section, the term `qualified home construction costs' means, with 
respect to a taxable year, amounts paid or incurred by the taxpayer for 
labor and material costs to construct a unit of housing placed in 
service during such taxable year--
``(1) the total square footage of which does not exceed 
1200 feet, and
``(2) the sale price of which does not exceed 80 percent of 
the area median home price.
``(e) State Allocation.--
``(1) In general.--The aggregate starter home construction 
credit dollar amount which a housing credit agency may allocate 
for any calendar year is the portion of the State starter home 
construction credit ceiling allocated under this subsection for 
such calendar year to such agency.
``(2) State ceiling initially allocated to state housing 
credit agencies.--The State starter home construction credit 
ceiling for each calendar year shall be allocated to the 
housing credit agency of such State. If there is more than 1 
housing credit agency of a State, all such agencies shall be 
treated as a single agency.
``(3) State starter home construction credit ceiling.--For 
purposes of this subsection, the State starter home 
construction credit ceiling applicable to any State for any 
calendar year shall be an amount equal to $30 multiplied by the 
population of the State (determined in accordance with section 
146(j)).
``(4) Reallocation of unused starter home construction 
credit amounts among states.--
``(A) In general.--The unused starter home 
construction credit amount of a State for any calendar 
year shall be assigned by the Secretary for allocation 
among qualified States for the succeeding calendar 
year.
``(B) Unused starter home construction credit 
amount.--For purposes of this paragraph, the unused 
starter home construction credit amount of a State for 
any calendar year is the excess (if any) of--
``(i) the aggregate amount allocated to 
such State for such year under this subsection, 
over
``(ii) the aggregate starter home 
construction credit dollar amount allocated for 
such year.
``(C) Formula for allocation of unused starter home 
construction credit amounts among qualified states.--
The amount allocated under this paragraph to a 
qualified State for any calendar year shall be the 
amount determined by the Secretary to bear the same 
ratio to the aggregate unused starter home construction 
credit amounts of all States for the preceding calendar 
year as such State's population for the calendar year 
bears to the population of all qualified States for the 
calendar year. For purposes of the preceding sentence, 
population shall be determined in accordance with 
section 146(j).
``(D) Qualified state.--For purposes of this 
paragraph, the term `qualified State' means, with 
respect to a calendar year, any State--
``(i) which allocated its entire State 
starter home credit ceiling for the preceding 
calendar year, and
``(ii) which requests (not later than May 1 
of the calendar year) an allocation under 
subparagraph (C).
``(E) Secretarial waiver.--The Secretary may issue 
a waiver if the Secretary determines such waiver will 
serve the purposes of this section to allow such 
portion of the State starter home credit ceiling of any 
State for any calendar year as was allocated to such 
State under paragraph (3) for such calendar year 
(determined without regard to this paragraph)--
``(i) to be treated as allocated to such 
State for the following calendar year under 
such paragraph, and
``(ii) to not be treated as unused starter 
home construction credit amount of such State 
for purposes of this paragraph.
``(5) Certificate of occupancy required.--The State starter 
home construction credit ceiling determined under paragraph (3) 
for any calendar year shall be reduced by the amount equal to 
50 percent of the amount of allocations made under this 
subsection by such State's housing credit agency during the 
second preceding calendar year to construct housing with 
respect to which no certificate of occupancy has been issued.
``(6) Housing credit agency.--For purposes of this 
subsection, the term `housing credit agency' has the meaning 
given in section 42(h)(8)(A).
``(f) Tribal Allocation.--
``(1) In general.--The aggregate starter home construction 
credit dollar amount which an Indian Tribal Government may 
allocate for any calendar year is the portion of the aggregate 
Indian starter home construction credit ceiling allocated under 
paragraph (3) for such calendar year to such Indian Tribal 
Government.
``(2) Aggregate indian starter home construction credit 
ceiling.--The aggregate Indian starter home construction credit 
ceiling for any calendar year shall be the greatest of--
``(A) $30 multiplied by total number of enrolled 
citizens of all Tribes estimated by the Secretary of 
the Interior with respect to such calendar year,
``(B) in the case of a calendar year beginning 
after the first calendar year with respect to which an 
amount was determined under subsection (e)(3), the 
lowest amount determined with respect to any State in 
the preceding calendar year under such subsection, or
``(C) $30,000,000.
``(3) Allocation of aggregate among tribes.--
``(A) In general.--Not later than 1 year after the 
date of the enactment of the American Homeownership 
Opportunity Act of 2025, the Secretary of the Treasury, 
in consultation with the Secretary of the Interior and 
representatives of such Indian Tribal Governments as 
administer qualified Indian lands and request to 
participate in such consultation, shall determine an 
appropriate process to allocate the aggregate Indian 
starter home construction credit ceiling among eligible 
Indian Tribal Governments for each calendar year.
``(B) Revision.--The Secretary, in consultation 
with the Secretary of the Interior and representatives 
of such Indian Tribal Governments as administer 
qualified Indian lands and request to participate in 
such consultation, shall evaluate the process 
established under subparagraph (A) not less frequently 
than every 5 years and may make such changes to such 
process as such Secretary, after such consultation, 
determines appropriate to further the purposes of this 
section.
``(4) Intertribal consortia.--Under regulations prescribed 
by the Secretary, an Indian Tribal Government (or partnership 
of Indian Tribal Governments) may authorize an intertribal 
consortium, an organization, or an Alaska Native regional or 
village corporation, as defined in, or established pursuant to, 
the Alaska Native Claims Settlement Act, to plan for, 
coordinate or otherwise administer services, finances, 
functions, or activities on behalf of such Government under 
this subsection, except that the authorized entity shall have 
the rights and responsibilities of the authorizing Indian 
Tribal Government (or Indian Tribal Governments) only to the 
extent provided in the authorizing resolution.
``(5) Definitions.--For purposes of this subsection--
``(A) Qualified indian lands.--The term `qualified 
Indian lands' means--
``(i) Indian lands within the meaning of 
section 29(j)(8) of the Stevenson-Wydler 
Technology Innovation Act of 1980,
``(ii) land held in fee simple by an Indian 
Tribal Government,
``(iii) land held by incorporated Native 
groups, regional corporations, and village 
corporations under the provisions of the Alaska 
Native Claims Settlement Act, and
``(iv) Hawaiian Home Lands (as defined in 
section 801 of the Native American Housing 
Assistance and Self-Determination Act of 1996).
``(B) Eligible indian tribal government.--For 
purposes of this subsection, the term `eligible Indian 
Tribal Government' means, with respect to a calendar 
year, an Indian Tribal Government that--
``(i) requests an allocation under this 
subsection for such calendar year, and
``(ii) administers qualified Indian lands.
``(C) Indian tribal government.--The term `Indian 
Tribal Government' means the recognized governing body 
of any Indian or Alaska Native tribe, band, nation, 
pueblo, village, community, component band, or 
component reservation, individually identified 
(including parenthetically) pursuant to section 104 of 
the Federally Recognized Indian Tribe List Act of 1994.
``(g) Inflation Adjustment.--
``(1) In general.--In the case of any taxable year 
beginning after 2025, the dollar amounts in subsection (e)(3) 
and (f)(2) shall each be increased by an amount equal to--
``(A) such dollar amount, multiplied by
``(B) the cost-of-living adjustment determined 
under section 1(f)(3) for the calendar year in which 
the taxable year begins, determined by substituting 
`calendar year 2024' for `calendar year 2016' in 
subparagraph (A)(ii) thereof.
``(2) Rounding.--If any increase under subparagraph (A) is 
not a multiple of $5, such increase shall be rounded to the 
nearest multiple of $5.
``(h) Basis Adjustment.--For purposes of this subtitle, if a credit 
is allowed under this section in connection with any expenditure for 
any property, the increase in the basis of such property which would 
(but for this subsection) result from such expenditure shall be reduced 
by the amount of the credit so determined.
``(i) Regulations.--The Secretary shall issue such regulations or 
other guidance as may be necessary or appropriate to carry out the 
purposes of this section.''.
(b) Credit to Be Part of General Business Credit.--Section 38(b) of 
such Code is amended by striking ``plus'' at the end of paragraph (40), 
by striking the period at the end of paragraph (41) and inserting ``, 
plus'', and by adding at the end the following new paragraph:
``(42) the starter home construction credit determined 
under section 45BB(a).''.
(c) Clerical Amendment.--The table of sections for subpart D of 
part IV of subchapter A of chapter 1 of such Code is amended by 
inserting after the item relating to section 45AA the following new 
item:

``Sec. 45BB. Starter home construction credit.''.
(d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this section.

SEC. 5. AFFORDABLE HOUSING CONVERSION CREDIT.

(a) Investment Credit for Conversion of Non-residential Buildings 
to Affordable Housing.--
(1) In general.--Subpart E of part IV of subchapter A of 
chapter 1 of subtitle A of the Internal Revenue Code of 1986 is 
amended by inserting after section 48E the following new 
section:

``SEC. 48F. AFFORDABLE HOUSING CONVERSION CREDIT.

``(a) Allowance of Credit.--For purposes of section 46, the 
affordable housing conversion credit for any taxable year is an amount 
equal to 20 percent of the qualified conversion expenditures of the 
taxpayer with respect to a qualified affordable housing building placed 
in service by the taxpayer during the taxable year.
``(b) Qualified Conversion Expenditures.--For purposes of this 
section--
``(1) In general.--The term `qualified conversion 
expenditures' means, with respect to any qualified affordable 
housing building, any amount properly chargeable to capital 
account--
``(A) for property for which depreciation is 
allowable under section 168, and
``(B) in connection with the qualified conversion 
of a qualified affordable housing building.
``(2) Certain expenditures not included.--The term 
`qualified conversion expenditures' does not include--
``(A) Limitation on period of conversion.--Except 
as provided in subsection (f), any amount paid or 
incurred other than during the 2-year period ending on 
the date on which the taxpayer places the qualified 
affordable housing building in service.
``(B) Cost of acquisition.--The cost of acquiring 
any building or interest therein.
``(3) Special rule for brownfields.--Paragraph (1)(A) shall 
not apply with respect to any expenditure for clean up of 
qualifying brownfield property (as defined in section 
512(b)(19)).
``(4) Coordination with rehabilitation credit.--In the case 
of any qualified conversion expenditures which are taken into 
account for purposes of determining the rehabilitation credit 
under section 47, the amount of such expenditures taken into 
account under this section (determined without regard to this 
paragraph) shall be reduced by 50 percent.
``(c) Qualified Conversion.--For purposes of this section--
``(1) In general.--The term `qualified conversion' means 
the conversion of an eligible commercial building into a 
qualified affordable housing building if the qualified 
conversion expenditures of the taxpayer with respect to such 
conversion exceed the greater of--
``(A) an amount equal to 50 percent of the adjusted 
basis of such building (determined immediately prior to 
such conversion), or
``(B) $100,000.
``(2) Eligible commercial building.--The term `eligible 
commercial building' means any building which, with respect to 
any conversion--
``(A) was originally placed in service not less 
than 20 years before the date on which such conversion 
begins, and
``(B) immediately prior to such conversion, was 
nonresidential real property (as defined in section 
168).
``(d) Qualified Affordable Housing Building.--For purposes of this 
section--
``(1) In general.--The term `qualified affordable housing 
building' means any residential building if during the 30-year 
period beginning on the date on which such building is placed 
in service by the taxpayer, not less than 20 percent of the 
residential units in the building are both rent-restricted and 
reserved for individuals whose income is 80 percent or less of 
the area median income.
``(2) Rent and income limitation.--For purposes of this 
subsection, rules similar to the rules of subsection (g) of 
section 42 shall apply to determine whether a unit is rent-
restricted, treatment of units occupied by individuals whose 
incomes rise above the limit, and the treatment of units where 
Federal rental assistance is reduced as tenant's income 
increases.
``(e) Limitation on Aggregate Credit Allowable.--
``(1) Credit may not exceed credit amount allocated to 
building.--
``(A) In general.--The amount of the credit 
determined under this section with respect to any 
building shall not exceed the qualified conversion 
credit dollar amount allocated to such building under 
this subsection by the housing credit agency of the 
State in which such building is located.
``(B) Time for making allocation.--Except in the 
case of an allocation which meets the requirements of 
subparagraph (C), an allocation shall be taken into 
account under subparagraph (A) only if it is made not 
later than the close of the calendar year in which the 
building is placed in service.
``(C) Exception where binding commitment.--An 
allocation meets the requirements of this subparagraph 
if there is a binding commitment (not later than the 
close of the calendar year in which the building is 
placed in service) by the housing credit agency to 
allocate a specified housing credit dollar amount to 
such building beginning in a later taxable year.
``(2) State limitation.--
``(A) In general.--The aggregate qualified 
conversion credit dollar amount which a housing credit 
agency of any State may allocate is the sum of--
``(i) the amount which bears the same ratio 
to the national qualified conversion credit 
limitation as--
``(I) the population of such State, 
bears to
``(II) the population of all 
States, plus
``(ii) the sum of any amounts determined 
under subparagraph (C).
``(B) National qualified conversion credit 
limitation.--The national qualified conversion credit 
limitation is $12,000,000,000.
``(C) Additional amounts provided for certain 
buildings in economically distressed areas.--
``(i) In general.--For purposes of 
subparagraph (A)(ii), in any case in which--
``(I) the housing credit agency of 
a State allocates an amount to a 
building which is located in an 
economically distressed area, and
``(II) the Secretary subsequently 
designates such amount for purposes of 
this paragraph,
the amount determined under this paragraph with 
respect to such building shall be the amount 
originally allocated by the housing credit 
agency of the State under clause (i).
``(ii) Limitation.--The aggregate amount 
which the Secretary may designate under clause 
(i)(II) shall not exceed $3,000,000,000.
``(iii) Manner of designation.--Not later 
than 120 days after the date of the enactment 
of this section, the Secretary shall establish 
a program for determining the designation of 
amounts that may be designated under this 
subparagraph.
``(D) Reallocation of certain amounts.--
``(i) In general.--Notwithstanding 
subparagraph (A)--
``(I) no amount may be allocated 
under paragraph (1) by a housing credit 
agency of an undersubscribed State 
after December 31, 2028, and
``(II) the dollar amount determined 
under subparagraph (A) with respect to 
any oversubscribed State after such 
date shall be increased by such State's 
share of the reallocation amount.
``(ii) State share.--For purposes of clause 
(i), an oversubscribed State's share of the 
reallocation amount is the amount which bears 
the same ratio to the reallocation amount as--
``(I) the population of such State, 
bears to
``(II) the population of all 
oversubscribed States.
``(iii) Definitions.--For purposes of this 
subparagraph--
``(I) Undersubscribed state.--The 
term `undersubscribed State' means any 
State that is not an oversubscribed 
State.
``(II) Oversubscribed state.--The 
term `oversubscribed State' means any 
State the housing credit agency of 
which has allocated all of the 
qualified conversion credit dollar 
amount which may be allocated by it 
before the date described in clause 
(i)(I).
``(III) Reallocation amount.--The 
term `reallocation amount' means the 
sum of the amounts described in 
subparagraph (A) which have not been 
allocated by undersubscribed States 
before the date described in clause 
(i)(I).
``(3) Manner of allocation.--
``(A) Plan for allocation.--
``(i) In general.--Notwithstanding any 
other provision of this section, the qualified 
conversion credit dollar amount with respect to 
any building shall be zero unless such amount 
was allocated pursuant to a conversion credit 
allocation plan of the housing credit agency 
which is approved by the governmental unit (in 
accordance with rules similar to the rules of 
section 147(f)(2) (other than subparagraph 
(B)(ii) thereof)) of which such agency is a 
part.
``(ii) Conversion credit allocation plan.--
For purposes of this subparagraph, the term 
`conversion credit allocation plan' means a 
plan--
``(I) which sets selection criteria 
for allocations, taking into account--
``(aa) whether the credit 
is needed to assure the 
financial feasibility of the 
conversion,
``(bb) the extent to which 
the conversion results in the 
creation of affordable housing,
``(cc) the extent to which 
the conversion results in the 
creation of housing near 
transportation, employment, and 
commercial opportunities,
``(dd) the extent to which 
the conversion will support 
small businesses and economic 
revitalization in the 
surrounding area,
``(ee) the degree of local 
government support for the 
conversion, and
``(ff) the readiness of the 
building for a qualified 
conversion, and
``(II) which provides a procedure 
that the agency (or an agent or other 
private contractor of such agency) will 
follow in monitoring for noncompliance 
with the requirements of subsection (d) 
and in notifying the Internal Revenue 
Service of such noncompliance.
``(B) Binding allocation agreements; reporting.--In 
making allocations of qualified conversion credit 
dollar amounts, each housing credit agency shall--
``(i) enter into binding agreements with 
taxpayers for the allocation of qualified 
conversion credit dollar amounts, which 
agreements shall specify the amount of 
qualified conversion credit dollar amount 
allocated to the building and the terms for any 
modifications or withdrawal of such allocation, 
and
``(ii) report to the Secretary, at such 
time and in such manner as the Secretary may 
require, the amount of allocations made with 
respect to any building.
``(C) State extended use requirements permitted 
past 30 years.--For purposes of this paragraph, a 
housing credit agency's plan shall not fail to be 
treated as a conversion credit allocation plan merely 
because it includes, and nothing in this section shall 
be construed to limit a binding allocation agreement 
from including, affordability or rent restriction 
requirements with respect to the building that apply 
for a longer period than the 30-year period described 
in subsections (d) and (g)(1)(B).
``(4) Definitions and other rules.--
``(A) Housing credit agency.--The term `housing 
credit agency' means, with respect to any State, the 
housing credit agency authorized under section 42(h)(8) 
or such other agency as authorized by the State for 
purposes of this section.
``(B) Economically distressed area.--The term 
`economically distressed area' means any area which--
``(i) has been designated as a qualified 
census tract under section 42(d)(5)(B)(ii) or 
as a difficult development area under section 
42(d)(5)(B)(iii), or
``(ii) meets the requirement of section 
301(a)(3) of the Public Works and Economic 
Development Act of 1965.
``(C) State.--The term `State' includes a 
possession of the United States.
``(D) Other rules.--Rules similar to the rules of 
subparagraphs (A) and (B) of section 42(h)(7) shall 
apply for purposes of this section.
``(f) Progress Expenditures.--If the Secretary determines, on the 
basis of architectural plans and specifications that a qualified 
conversion is reasonably expected to exceed 2 years, rules similar to 
the rules of section 47(d) shall apply with respect to such conversion 
for purposes of this section.
``(g) Special Rules for Certain Areas.--
``(1) Qualified census tracts and difficult development 
areas.--In the case of a qualified affordable housing 
building--
``(A) which is located in any area which is 
designated as a qualified census tract under section 
42(d)(5)(B)(ii) or as a difficult development area 
under section 42(d)(5)(B)(iii)), and
``(B) with respect to which during 30-year period 
beginning on the date on which such building is placed 
in service by the taxpayer, not less than 20 percent of 
the residential units in the building are both rent-
restricted and reserved for individuals whose income is 
60 percent or less of the area median income,
subsection (a) shall be applied by substituting `30 percent' 
for `20 percent'.
``(2) Historic preservation in rural areas.--
``(A) In general.--In the case of a qualified 
affordable housing building which is in a rural area 
and is part of an historic preservation project, the 
taxpayer may elect to substitute `35 percent' for `20 
percent' under subsection (a) with respect to such 
portion of the aggregate qualified conversion 
expenditures taken into account under such subsection 
as does not exceed $2,000,000.
``(B) Definitions.--For purposes of this 
paragraph--
``(i) Rural area.--The term `rural area' 
shall have the meaning given such term under 
section 1393(a)(2).
``(ii) Historic preservation project.--The 
term `historic preservation project' means a 
qualified conversion which involves the 
certified rehabilitation of a certified 
historic structure. Whether conversion of a 
certified historic structure involves certified 
rehabilitation shall be determined under rules 
similar to the rules of section 47(c)(2)(C).
``(h) Regulations.--The Secretary shall issue such regulations or 
other guidance as may be necessary or appropriate to carry out the 
purposes of this section, including regulations or other guidance--
``(1) providing for the recapture of the credit determined 
under subsection (a) if the qualified affordable housing 
building ceases to be a qualified affordable housing building 
during the 30-year period beginning on the date that such 
building is placed in service by the taxpayer,
``(2) detailing any certifications required from the 
taxpayer or any housing credit agency of a State,
``(3) with respect to the application of subsection (b)(4),
``(4) with respect to information reporting on allocations 
of qualified conversion credit dollar amounts,
``(5) providing rules for making a determination as to 
whether an area is described in subsection (e)(4)(B), and
``(6) which encourages housing credit agencies to allocate, 
to the extent practicable, qualified conversion credit dollar 
amounts to non-metropolitan counties within a State in 
proportion to the non-metropolitan population of the State, but 
only to the extent it is demonstrated within such non-
metropolitan counties that there are sufficient qualified 
conversion expenditures to warrant such allocations.''.
(b) Transferability of Credit.--Section 6418(f)(1)(A) of such Code 
is amended by adding at the end the following new clause:
``(xii) The affordable housing conversion 
credit determined under section 48F.''.
(c) Conforming Amendments.--
(1) Section 46 of such Code is amended in paragraph (5) by 
striking ``and'' at the end, in paragraph (6) by striking the 
period at the end and inserting ``, and'', and by adding at the 
end the following new paragraph:
``(7) the affordable housing conversion credit.''.
(2) Section 49(a)(1)(C) of such Code is amended by striking 
``and'' at the end of clause (v), in clause (vi) by striking 
the period at the end and inserting ``, and'', and by adding at 
the end the follow new clause:
``(vii) the basis of any property which is 
being converted as part of a qualified 
conversion under section 48F.''.
(3) Section 50(a)(2)(E) of such Code is amended by striking 
``or 48E(e)'' and inserting ``48E(e), or 48F(f)''.
(4) The table of sections for subpart E of part IV of 
subchapter A of chapter 1 of subtitle A of such Code is amended 
by adding at the end the following new item:

``Sec. 48F. Affordable housing conversion credit.''.
(d) Effective Date.--The amendments made by this section shall 
apply to qualified affordable housing buildings (as defined in section 
48F of the Internal Revenue Code of 1986, as added by this section) 
placed in service after the date of the enactment of this Act.

SEC. 6. LIHTC BOOST FOR EXTREMELY LOW-INCOME HOUSEHOLDS.

(a) In General.--Section 42(d)(5) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new subparagraph:
``(C) Increase in credit for projects designated to 
serve extremely low-income households.--In the case of 
any building--
``(i) 20 percent or more of the residential 
units (determined as if the imputed income 
limitation applicable to such units were 30 
percent of area median gross income) in which 
are designated by the taxpayer for occupancy by 
households the aggregate household income of 
which does not exceed the greater of--
``(I) 30 percent of area median 
gross income, or
``(II) 100 percent of an amount 
equal to the Federal poverty line 
(within the meaning of section 
36B(d)(3)), and
``(ii) which is designated by the housing 
credit agency as requiring the increase in 
credit under this subparagraph in order for 
such building to be financially feasible as 
part of a qualified low-income housing project,
subparagraph (B) shall not apply to the portion of such 
building which is comprised of such units (determined 
in a manner similar to the unit fraction under 
subsection (c)(1)(C)), and the eligible basis of such 
portion of the building shall be 150 percent of such 
basis determined without regard to this subparagraph.''
(b) Effective Date.--The amendment made by this section shall apply 
to buildings which receive allocations of housing credit dollar amount 
after the date of enactment of this Act, or in the case of buildings 
that are described in section 42(h)(4)(B) of the Internal Revenue Code 
of 1986, for obligations that are part of an issue the issue date of 
which is after December 31, 2025.

SEC. 7. RENTER TAX CREDIT.

(a) In General.--Subpart C of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by inserting after 
section 36B the following new section:

``SEC. 36C. RENTER TAX CREDIT.

``(a) In General.--In the case of an individual who leases the 
individual's principal residence (within the meaning of section 121) 
during the taxable year and who pays rent with respect to such 
residence in excess of 30 percent of the taxpayer's adjusted gross 
income for such taxable year, there shall be allowed as a credit 
against the tax imposed by this subtitle for such taxable year an 
amount equal to the applicable percentage of such excess.
``(b) Credit Limited by 100 Percent of Small Area Fair Market 
Rent.--Solely for purposes of determining the amount of the credit 
allowed under subsection (a) with respect to a residence for the 
taxable year, there shall not be taken into account rent in excess of 
an amount equal to 100 percent of the small area fair market rent 
(including the utility allowance) applicable to the residence involved 
(as most recently published, as of the beginning of the taxable year, 
by the Department of Housing and Urban Development).
``(c) Definitions and Special Rules.--For purposes of this 
section--
``(1) Applicable percentage.--The term `applicable 
percentage' means the percentage determined in accordance with 
the following table:

The applicable
``If the taxpayer's adjusted gross percentage is:
income is:
Not over $25,000............................. 100 percent 
Over $25,000, but not over $50,000........... 75 percent 
Over $50,000, but not over $75,000........... 50 percent 
Over $75,000, but not over $100,000.......... 25 percent 
Over $100,000................................ 0 percent.

``(2) Partial year residence.--The Secretary shall 
prescribe such rules as are necessary to carry out the purposes 
of this section for taxpayers with respect to whom a residence 
is a principal residence for only a portion of the taxable 
year.
``(3) Rent.--The term `rent' includes any amount paid for 
utilities of a type taken into account for purposes of 
determining the utility allowance under section 
42(g)(2)(B)(ii).
``(4) Married individuals filing separate returns.--In the 
case of individuals who are married to each other, have the 
same principal residence, and do not file a joint return for 
the taxable year, the credit determined under this section with 
respect to each such individual shall be 50 percent of the 
amount of the credit which would be determined under this 
section if such individuals filed a joint return, unless such 
individuals agree on a different division of such credit (in 
such manner as the Secretary may provide) which does not 
aggregate to more 100 percent of such amount.
``(d) Reconciliation of Credit and Advance Payments.--The amount of 
the credit allowed under this section for any taxable year shall be 
reduced (but not below zero) by the aggregate amount of any advance 
payments of such credit under section 7527B for such taxable year.''.
(b) Advance Payment.--Chapter 77 of the Internal Revenue Code of 
1986 is amended by inserting after section 7527A the following new 
section:

``SEC. 7527B. ADVANCE PAYMENT OF RENTER TAX CREDIT.

``(a) In General.--Not later than 6 months after the date of the 
enactment of the Rent Relief Act of 2023, the Secretary shall establish 
a program for making advance payments of the credit allowed under 
section 36C on a monthly basis to any taxpayer who--
``(1) the Secretary has determined will be allowed such 
credit for the taxable year, and
``(2) has made an election under subsection (c).
``(b) Amount of Advance Payment.--
``(1) In general.--For purposes of subsection (a), the 
amount of the monthly advance payment of the credit provided to 
a taxpayer during the applicable period shall be equal to the 
lesser of--
``(A) an amount equal to--
``(i) the amount of the credit which the 
Secretary has determined will be allowed to 
such taxpayer under section 36C for the taxable 
year ending in such applicable period, divided 
by
``(ii) 12, or
``(B) such other amount as is elected by the 
taxpayer.
``(2) Applicable period.--For purposes of this section, the 
term `applicable period' means the 12-month period from the 
month of July of the taxable year through the month of June of 
the subsequent taxable year.
``(c) Election of Advance Payment.--A taxpayer may elect to receive 
an advance payment of the credit allowed under section 36C for any 
taxable year by including such election on a timely filed return for 
the preceding taxable year.
``(d) Internal Revenue Service Notification.--The Internal Revenue 
Service shall take such steps as may be appropriate to ensure that 
taxpayers who are eligible to receive the credit under section 36C are 
aware of the availability of the advance payment of such credit under 
this section.
``(e) Regulations.--The Secretary may prescribe such regulations or 
other guidance as may be necessary or appropriate to carry out the 
purposes this section.''.
(c) Clerical Amendments.--
(1) In general.--The table of sections for subpart C of 
part IV of subchapter A of chapter 1 of the Internal Revenue 
Code of 1986 is amended by inserting after the item relating to 
section 36B the following new item:

``Sec. 36C. Renter tax credit.''.
(2) Advance payment.--The table of sections for chapter 77 
of such Code is amended by inserting after the item relating to 
section 7527A the following new item:

``Sec. 7527B. Advance payment of renter tax credit.''.
(d) Effective Date.--The amendments made by this section shall 
apply with respect to taxable years beginning after December 31, 2023.
(e) Community Outreach.--Immediately upon the enactment of this 
Act, in addition to amounts otherwise available, there are appropriated 
out of any money in the Treasury not otherwise appropriated $50,000,000 
to remain available until 5 years after the enactment of this Act for 
necessary expenses for the Internal Revenue Service to support efforts 
to increase enrollment of eligible households in the Renter Tax Credit 
allowed under section 36C of the Internal Revenue Code of 1986 
(including the advance payment of such credit under section 7527B of 
such Code), including but not limited to program outreach, costs of 
data sharing arrangements, systems changes, forms changes, and related 
efforts, and efforts by Federal agencies to facilitate the cross-
enrollment of beneficiaries of other programs in such Renter Tax 
Credit, including by establishing intergovernmental cooperative 
agreements with States and local governments, tribal governments, and 
possessions of the United States: Provided, that such amount shall be 
available in addition to any amounts otherwise available: Provided 
further, that these funds may be awarded by Federal agencies to State 
and local governments, tribal governments, and possessions of the 
United States, and private entities, including organizations dedicated 
to free tax return preparation.
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