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H.R. 6900IntroducedHouse · nowSenatePresidentLawIn committee
Sec. 11201 · H.R. 6900

Average income test applicability to exempt facility bonds

Title I — Housing and municipal infrastructure › Subtitle A — Low-income housing credit › Part 2 — Reforms relating to tenant eligibility

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(a) In general Paragraph (1) of section 142(d) is amended— (1) by striking (A) or (B) and inserting (A), (B), or (C), and (2) by inserting after subparagraph (B) the following new subparagraph: (C) Average income test A project meets the requirements of this subparagraph if it meets the minimum requirements of section 42(g)(1)(C).. (b) Effective date The amendments made by this section shall apply to elections made under section 142(d)(1) of the Internal Revenue Code of 1986 after March 23, 2018.

Sec. 11201: Average income test applicability to exempt facility bonds · Public Law Tracker