Bill · S. 5285· Senate(119-S-5285)
Visitable Inclusive Tax credits for Accessible Living (VITAL) Act
- Introduced
- 8/6/2026
- Last activity
- 8/6/2026 — Read twice and referred to the Committee on Finance.
- Sponsored by
- Amy Klobuchar
- Cosponsors
- - 5 - 0
- Introduced
- In Committee
What this bill would do
The Visitable Inclusive Tax credits for Accessible Living (VITAL) Act aims to amend the Internal Revenue Code of 1986 to improve the low-income housing credit. The bill seeks to increase the stock of disability-accessible and affordable housing to meet the needs of an aging population and underserved populations. It proposes increasing state allocations through a per capita amount and a minimum amount. Additionally, the act provides an increased credit for specific building projects that serve households with people with disabilities in walkable areas. Finally, it establishes requirements for qualified allocation plans to ensure a certain percentage of units meet specific disability design standards.
Yes· 3 of 6
Would people with disabilities be better off under this?+9
The bill directly addresses the housing needs of people with disabilities through increased credits and mandatory design standards.
Would people over 65 be better off under this?+8
The bill aims to ensure housing meets the needs of an aging population.
Does this expand the rights of people with disabilities?+8
The bill specifically aims to increase the stock of disability-accessible housing to meet the needs of those with disabilities.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Increased Housing Stock: The bill intends to increase the stock of disability-accessible and affordable housing (Section 2, Purpose 1).
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Support for Aging Population: The bill aims to ensure states use tax credits to construct housing that meets the needs of an aging population (Section 2, Purpose 2).
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Community Integration: The act encourages states to ensure older adults and underserved populations are integrated into their communities (Section 2, Purpose 3).
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Increased Financial Support for States: The bill amends the Internal Revenue Code to change how state allocations are determined, replacing fixed amounts with a per capita amount and a minimum amount (Section 4, a).
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Benefits for Specific Housing Projects: Buildings where 50 percent or more of the low-income units are designated to meet design standards for people with disabilities can receive an increased credit of 150 percent of the basis for those units (Section 5, a).
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Encouragement of Walkable Neighborhoods: The increased credit in Section 5 applies to projects located in census block groups designated as having above average or better walkability (Section 5, a).
Potential Negative Impacts for People
- No specific negative impacts are explicitly stated in the provided text.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For People With Disabilities+9Good For Seniors+8Good For Low Income Households+7Good For Retirees+7
- Social Issues And Justice
- Improves Affordable Housing+8Improves Disability Rights+8
- 8/6/2026
- Read twice and referred to the Committee on Finance.
- 5 Cosponsors added.
- Introduced in Senate
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Tammy DuckworthDemocrat · Illinois
Kirsten GillibrandDemocrat · New York
Andy KimDemocrat · New Jersey
Chris Van HollenDemocrat · Maryland
Peter WelchDemocrat · Vermont