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H.R. 2725IntroducedHouse · nowSenatePresidentLawIn committee
Sec. 304 · H.R. 2725

Repeal of qualified census tract population cap

Title III — Rules relating to credit eligibility and determination

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(a) In general Clause (ii) of section 42(d)(5)(B) of the Internal Revenue Code of 1986 is amended— (1) by striking subclauses (II) and (III), and (2) by striking “ Qualified census tract.— (I) In general The term, and inserting Qualified census tract.—The term. (b) Effective date The amendments made by this section shall apply to designations of qualified census tracts under section 42(d)(5)(B)(ii) of the Internal Revenue Code of 1986 after December 31, 2025.

Sec. 304: Repeal of qualified census tract population cap · Public Law Tracker