To amend the Internal Revenue Code of 1986 to modify the low-income housing tax credit to incentivize affordable and transit-oriented development and development in certain difficult development areas, and for other purposes.

This bill would make changes to a tax credit that encourages building housing for people with lower incomes. It appears to focus on promoting affordable housing near public transportation and in areas where building housing is especially difficult or expensive. No official summary is available for this bill.

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