A Republican bill with 2 Republican cosponsors · See all 2 cosponsors
Last activity — Referred to the House Committee on Ways and Means.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
H.R. 10856, known as the LIHTC Security Act, is a bill introduced in the House to change the Internal Revenue Code of 1986. The legislation prevents certain alien individuals from occupying low-income units in qualified low-income housing projects. It establishes specific occupancy requirements for buildings receiving housing credits, tying tax credits to whether units meet these new rules. The bill also allows states to make an election to reduce their housing credit dollar amounts in lieu of the occupancy requirement. Additionally, the text includes a transition rule that applies a 75 percent threshold instead of all units for certain transition-eligible buildings for taxable years beginning before January 1, 2031. The changes made by the bill are set to apply to taxable years and calendar years beginning after December 31, 2027.
Yes
- Scored +5
Does this tighten control of the border?
The bill restricts certain alien individuals from occupying low-income housing units tied to federal tax credits, aligning with tighter immigration management.
- Scored +4
Does this leave more decisions to the states?
The bill allows states to make an election regarding whether to enforce occupancy requirements or accept a reduction in housing credit dollar amounts.
The opposite· 3 of 4
- Scored -7
Would immigrants be better off under this?
The bill explicitly prevents certain alien individuals from occupying low-income units in qualified low-income housing projects.
- Scored -4
Does this make housing cost less?
The bill places occupancy restrictions and potential state credit reductions that could negatively impact overall affordable housing resources and availability.
- Scored -3
Would households on low incomes be better off under this?
The bill places new restrictions and potential funding penalties on low-income housing programs which could reduce housing stock for low-income households.
Who it would affect, and how
Potential Positive Impacts for People
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Section 2 (a): This section adds a new paragraph (3)(A) to section 42(c) of the Internal Revenue Code, which prevents certain alien individuals who are not described in section 214(a) of the Housing and Community Development Act of 1980 from occupying relevant low-income units in qualified low-income buildings. This could be viewed positively by those who support restricting housing project occupancy based on these specific legal classifications.
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Section 2 (a): Under the transition rule in new paragraph (3)(E), certain buildings allocated housing credits or financed before 2027 are given a temporary threshold where the occupancy requirement applies to 75 percent of the units rather than all units for taxable years beginning before January 1, 2031. This provides a phased-in approach for existing properties to adjust to the new rules.
Potential Negative Impacts for People
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Section 2 (a): The new occupancy requirement in paragraph (3)(B) prohibits certain alien individuals from occupying low-income units in qualified low-income housing projects. This could result in negative outcomes or housing burdens for individuals who fall into the restricted categories and are unable to occupy these units.
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Section 2 (b): This section amends section 42(h)(3) of the Internal Revenue Code to reduce a State's housing credit dollar amounts by multiplying them by 0.95 if the State does not have an election in effect to enforce the occupancy requirements. This potential reduction in housing credit funds could negatively impact the overall availability or funding of affordable housing resources within a State.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Demographic And Interest Groups
- Would immigrants be better off under this? — The bill explicitly prevents certain alien individuals from occupying low-income units in qualified low-income housing projects.Would households on low incomes be better off under this? — The bill places new restrictions and potential funding penalties on low-income housing programs which could reduce housing stock for low-income households.
- Governance And Ideology
- Does this leave more decisions to the states? — The bill allows states to make an election regarding whether to enforce occupancy requirements or accept a reduction in housing credit dollar amounts.
- Social Issues And Justice
- Does this tighten control of the border? — The bill restricts certain alien individuals from occupying low-income housing units tied to federal tax credits, aligning with tighter immigration management.Does this make housing cost less? — The bill places occupancy restrictions and potential state credit reductions that could negatively impact overall affordable housing resources and availability.Is this likely to reduce homelessness? — By excluding certain individuals from low-income housing units, the legislation may increase housing instability for affected populations.
- 10/22/2026
- Referred to the House Committee on Ways and Means.
- 2 Cosponsors added.
- Introduced in House
W. SteubeRepublican · Florida
Beth Van DuyneRepublican · Texas