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H.R. 4717 (113th): To amend the Internal Revenue Code of 1986 to make permanent and expand the temporary minimum credit rate for the low-income housing tax credit program.


We don’t have a summary available yet.

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.


5/22/2014--Introduced. Amends the Internal Revenue Code, with respect to the low-income housing tax credit, to make permanent the minimum 9% credit rate for new buildings that are not federally-subsidized and to establish a minimum 4% credit rate for existing buildings that are not federally-subsidized.