Visitable Inclusive Tax credits for Accessible Living (VITAL) Act
Latest action (6 Aug 2026): Introduced
What this bill does
Bill H.R. 10049, the VITAL Act, would amend the federal Low-Income Housing Tax Credit (LIHTC) program under the Internal Revenue Code. It raises the per-capita and small-state minimum dollar amounts states receive to allocate as housing tax credits, starting at $4.25 per capita and $4,876,000 minimum for 2026, with built-in increases in 2027 and annual inflation adjustments after that. It also creates a 150% basis boost for the portion of a building where at least half the low-income units are designed to accessible standards, located in a walkable area, and where the state housing agency determines the boost is needed for the project to be financially feasible. Separately, it requires state qualified allocation plans to ensure that, over any three-year period, at least 40% of low-income units funded receive an allocation tied to these disability-accessible design standards.
The bill primarily affects state housing finance agencies that administer LIHTC allocations, and developers building low-income housing, particularly projects targeting older adults and people with disabilities. Indirectly, it affects renters with disabilities and Supplemental Security Income recipients seeking affordable, accessible housing.
The bill was introduced in the House on August 6, 2026, by Rep. Dwight Evans with Rep. Fitzpatrick, and referred to the House Committee on Ways and Means. It would need committee action, House and Senate passage, and the President's signature to become law.
Plain-English summary generated by Bill100 AI from the official record. Always verify against the source below.
Official summary
This bill is in the first stage of the legislative process. It was introduced into Congress on August 6, 2026. It will typically be considered by committee next before it is possibly sent on to the House or Senate as a whole.
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