U.S. Congress legislation · 119th Congress
HB10856: LIHTC Security Act
Status: In committee, October 22, 2026
To amend the Internal Revenue Code of 1986 to prevent certain alien individuals from occupying low-income units of qualified low-income housing projects.
What the bill says
To amend the Internal Revenue Code of 1986 to prevent certain alien individuals from occupying low-income units of qualified low-income housing projects.
From the introduced text, October 22, 2026:
A BILL To amend the Internal Revenue Code of 1986 to prevent certain alien individuals from occupying low-income units of qualified low-income housing projects. SECTION 1. Short title This Act may be cited as the LIHTC Security Act . SECTION 2. Certain alien individuals prevented from occupying low-income units of qualified low-income housing projects (a) In general Section 42(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (3) Occupancy requirement with respect to certain alien individuals (A) In general No credit shall be determined under subsection (a) with respect to any qualified low-income building for any taxable year unless, during the calendar year preceding the calendar year in which, or with which, such taxable year begins, all relevant low-income units of such building meet the occupancy requirement described in subparagraph (B) determined, with respect to each such unit, as of the beginning any lease term of such unit that begins in or with such calendar year. (B) Occupancy requirement A unit meets the occupancy requirement of this subparagraph if no occupant of such unit is an alien individual who is not described in one of the paragraphs of section 214(a) of the Housing and Community Development Act of 1980. (C) Relevant low-income unit For purposes of this paragraph, the term …
Sponsors
- Jodey Arrington (R, HD-019) · primary sponsor
- Elizabeth Van Duyne (R, HD-TX-24)
- Greg Steube (R, HD-FL-17)
Latest actions
- : Referred to the House Committee on Ways and Means.
- : Introduced in House
Subjects: Taxation
Common questions
- What is HB10856?
- HB10856 is a bill in Congress (119th Congress): LIHTC Security Act.
- What does HB10856 do?
- In its own words: To amend the Internal Revenue Code of 1986 to prevent certain alien individuals from occupying low-income units of qualified low-income housing projects.
- What is the status of HB10856?
- In committee as of October 22, 2026. Latest action: Referred to the House Committee on Ways and Means. (October 22, 2026).
- Who sponsored HB10856?
- Jodey Arrington (R, HD-019), with 2 co-sponsors.
- Where is the official record for HB10856?
- On the Congress website: https://www.congress.gov/bill/119th-congress/house-bill/10856
Source: official Congress record. Tracked by Delilah, AI for legislation across all 50 states and Congress.