The VITAL Act amends federal tax credit programs to expand affordable and accessible housing for people with disabilities and older adults. The bill increases the Low-Income Housing Tax Credit by raising per capita allocations from $1.75 to $4.25 per person starting in 2026, with 25 percent increases in 2027 and adjustments for inflation in subsequent years. Additionally, the bill provides a 50 percent boost in tax credits for housing projects where at least half the units are designed to be accessible for people with disabilities and located in walkable neighborhoods. States must ensure that at least 40 percent of newly allocated low-income housing units serve people with disabilities over any three-year period. These changes take effect beginning in 2026 for funding allocations and 2027 for the accessibility credit provisions, aiming to address the shortage of accessible, affordable housing for an aging population and the approximately 26 percent of Americans living with disabilities.
Take Action
Your position
Add a comment
to comment on this bill.
Annotate the text
Highlight any passage on the Summary or Full Text tab to attach a note. Annotations appear on the Annotations tab.