The Senior Accessible Housing Tax Credit Act of 2026 creates a new tax credit for individuals aged 60 or older to help cover the costs of home modifications that improve accessibility. This credit allows eligible taxpayers to claim up to $10,000 for expenses related to installing features such as wheelchair ramps, widened doorways, grab bars, and other safety improvements. The benefit is subject to income limits, where the credit amount decreases as a taxpayer's modified adjusted gross income exceeds specific thresholds ranging from $100,000 to $200,000 depending on filing status. The law also prevents taxpayers from receiving other tax benefits for the same expenses and requires the credit amount to be adjusted for inflation starting in 2028.
The VITAL Act aims to increase the supply of affordable housing that is accessible to people with disabilities and older adults by modifying federal tax credit rules. It achieves this by raising the amount of funding states can receive for low-income housing projects and requiring that at least 40 percent of these funds support buildings specifically designed for individuals with disabilities. Additionally, the bill offers a financial bonus for projects located in walkable neighborhoods and mandates that these accessible units meet specific design standards, such as wider doorways and lowered counters. These changes are intended to help residents remain independent in their communities rather than moving to institutional care settings.
The Eleanor Smith Inclusive Home Design Act of 2026 requires that new homes receiving federal assistance include at least one level designed to be accessible for people with mobility challenges. This rule applies to single-family houses, townhouses, modular homes, and ground-floor units in small buildings, provided they are made available for occupancy after one year from the law's enactment. To comply, builders must submit their architectural and construction plans to state or local officials for approval, ensuring the design meets specific accessibility standards before construction is finalized. The bill also establishes legal penalties for violations, allowing private individuals to sue for damages or court orders, such as requiring retrofits, while protecting existing contracts with buyers who were unaware of any violations.
The FIXER Act allows state and local governments to issue tax-free bonds for specific housing projects without being limited by the usual spending caps. This change applies to buildings that need repairs or upgrades, such as low-income housing where the required affordable rental period has ended or federally assisted structures. By removing these limits, the bill aims to make it easier to raise funds for preserving and improving existing residential rental properties. Additionally, the act adjusts rules on buying existing buildings to allow up to 50 percent of bond funds to be used for such acquisitions, up from the previous 15 percent limit.
The DASH Act aims to expand affordable housing options for low-income individuals, homeless persons, and first-time homebuyers by creating new federal programs and modifying existing tax laws. A primary component is the creation of 250,000 new rental vouchers in 2026 for people experiencing homelessness or at risk of homelessness, which includes funding for supportive services like healthcare and job training, as well as requirements for public housing agencies to prioritize youth and families. The bill also establishes a modular construction pilot program to lower building costs, a grant system to reward local governments that adopt zoning rules allowing denser housing like duplexes and accessory dwelling units, and a new tax credit to help low-income families purchase starter homes in distressed communities. Additionally, the legislation introduces a new refundable tax credit for first-time homebuyers, expands tax incentives for middle-income housing, and makes several adjustments to how homeowners can deduct losses or handle debt discharges related to their principal residences.
This bill establishes a new independent council within the executive branch called the United States Interagency Council on Housing Affordability and Preservation to coordinate federal efforts on affordable housing. The council will be composed of heads from twenty-one different federal agencies, including HUD, the Department of Justice, and the Department of Labor, who will meet at least four times a year to develop a national strategic plan and review housing programs. Its main duties involve creating a unified strategy to increase affordable housing supply, providing technical assistance to states and local governments, and reporting annually to the President and Congress on housing needs and federal actions. The legislation also encourages states to form their own interagency councils and authorizes $4.8 million per year through 2031 to fund the council's operations.
The DASH Act establishes a new federal rental voucher program specifically for individuals and families experiencing homelessness or at risk of homelessness, providing 250,000 vouchers in 2026 and expanding to 400,000 annually thereafter. This initiative requires public housing agencies to partner with local service providers to offer supportive services such as healthcare, job training, and case management while prohibiting conditions related to sobriety or criminal history for most applicants. The bill also expands rural housing assistance by increasing funding for loans and grants aimed at preserving affordable rental housing for farm laborers and low-income residents in non-metropolitan areas. Additionally, the legislation introduces new tax credits to encourage the construction of affordable housing, including a renters credit for low-income households, a middle-income housing credit, and a neighborhood homes credit for distressed communities.
The Grad Student Affordable Housing Act of 2026 directs the Department of Housing and Urban Development to create a program offering rental assistance vouchers to graduate students. To qualify, students must be enrolled in graduate programs and meet specific income limits, which are set at $40,000 for dependents or independent individuals and $80,000 for families, with provisions for cost-of-living adjustments. Selected students receive vouchers that cover 80 percent of the fair market rental cost for their chosen housing. The bill requires students to apply through the Secretary of Housing and Urban Development within one year of the law's enactment.
The Home Internet Accessibility Act requires the Comptroller General to produce a detailed report within a year on which federally assisted housing units currently have or lack the infrastructure to support high-speed internet. This report will analyze specific challenges, costs, and timelines for upgrading these properties, broken down by location and demographic data, while also reviewing past retrofitting efforts and pilot programs. Following this analysis, the Department of Housing and Urban Development must create a formal plan to upgrade necessary housing to support broadband service and submit it to Congress within 18 months. The legislation directly affects residents of government-subsidized housing by aiming to ensure their living spaces can accommodate modern internet connectivity.
The Senior Accessible Housing Tax Credit Act of 2026 creates a new tax credit for individuals aged 60 or older to help cover the costs of home modifications that improve accessibility and safety. This credit allows eligible taxpayers to claim up to $10,000 for expenses related to installing features such as wheelchair ramps, widening doorways, adding grab bars, and replacing bathroom fixtures. The amount of the credit is reduced based on the taxpayer's income, with the full benefit available to those earning less than $100,000 annually, and the law also authorizes $500 million in federal grants to the Department of Housing and Urban Development to fund additional home modification projects for older adults from 2027 through 2031.