The VITAL Act amends federal tax credit programs to boost the construction of affordable, accessible housing for people with disabilities and older adults. The bill significantly increases the low-income housing tax credits available to states, starting with a per capita amount of $4.25 in 2026 and a minimum state allocation of $4,876,000, both of which will increase annually by 25 percent in 2027 and then adjust for inflation thereafter. It also provides an additional 50 percent tax credit boost for housing projects where at least half the units are designed to accommodate people with disabilities and located in walkable neighborhoods. Beginning in 2027, states must ensure that at least 40 percent of newly funded low-income housing units are designed to serve households with people with disabilities, with projects meeting both accessibility and walkability standards counting twice toward this requirement. The bill addresses a documented shortage, noting that while 26 percent of Americans have disabilities, less than 6 percent of housing is accessible, and millions of low-income seniors and people with disabilities face severe housing affordability challenges.
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.