[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8547 Introduced in House (IH)]
<DOC>
118th CONGRESS
2d Session
H. R. 8547
To direct the Secretary of Housing and Urban Development to establish a
universal design standards certification system and to establish a
refundable tax credit for individuals and groups that construct or
renovate buildings and residences, and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
May 23, 2024
Mr. Neguse introduced the following bill; which was referred to the
Committee on Ways and Means, and in addition to the Committee on
Financial Services, for a period to be subsequently determined by the
Speaker, in each case for consideration of such provisions as fall
within the jurisdiction of the committee concerned
_______________________________________________________________________
A BILL
To direct the Secretary of Housing and Urban Development to establish a
universal design standards certification system and to establish a
refundable tax credit for individuals and groups that construct or
renovate buildings and residences, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Universal Design Standard Tax
Incentive Act''.
SEC. 2. CERTIFICATION.
(a) In General.--Not later than 1 year after the date of the
enactment of this section, the Secretary of Housing and Urban
Development, in coordination with the head of each covered agency,
shall establish a certification system through which an owner of a
dwelling unit or a commercial unit may have such unit certified by the
Secretary as meeting the universal design standards.
(b) Working Group.--
(1) In general.--The Secretary shall, not later than 1 year
after the date of the enactment of this section establish a
universal design working group.
(2) Membership.--The working group established under
paragraph (1) shall be made up of--
(A) staff from Federal agencies, including from--
(i) the Department of Agriculture;
(ii) the Department of Veterans Affairs;
(iii) the Federal Housing Finance Agency;
and
(iv) the Department of Health and Human
Services;
(B) community partners, including--
(i) the AARP;
(ii) the National Council on Aging;
(iii) the Universal Design Project;
(iv) the Centers for Independent Living;
(v) Certified Aging-in-Place Specialists;
and
(vi) the National Disability Rights
Network.
(C) academic partners;
(D) industry partners;
(E) health professionals, including occupational
therapists; and
(F) individuals with lived experience of
disability.
(3) Duties.--The working group established by the Secretary
pursuant to paragraph (1) shall--
(A) establish universal design standards that
comply with the requirements described in subsection
(c) and issue such updates of such standards as the
working group determines appropriate;
(B) establish a timeline for the certification
process described in subsection (d);
(C) provide recommendations to the Secretary on the
licensing process described in subsection (f); and
(D) make a recommendation to the Secretary of the
Treasury for regulations to determine which buildings
renovations are sufficient to qualify for the tax
credit established under section 3.
(c) Standards.--The universal design standards established by the
working group described in subsection (b) shall--
(1) ensure that each certified dwelling unit or commercial
unit--
(A) is useful and marketable to people with diverse
abilities;
(B) accommodates a range of individual preferences
and abilities;
(C) is designed to provide information to residents
and visitors with varying sensory abilities;
(D) is designed in a manner that minimizes hazards
and the adverse consequences of accidental or
unintended actions;
(E) is designed in a manner that is simple and
intuitive to use, regardless of the experience,
knowledge, language skills, and concentration level of
the user;
(F) is designed in a manner to allow for efficient
and comfortable use with minimum fatigue; and
(G) provides appropriate space for approach, reach,
manipulation, and use of all aspects of the unit
regardless of the body size, posture, or mobility of
the resident or visitor to the dwelling unit;
(2) require, at a minimum, that certified dwelling units
and commercial units comply with the ``ADA Standards for
Accessible Design''; and
(3) be updated not later than 5 years from the date of
establishment of such standards, and every 5 years thereafter,
to reflect any changes in needs of residents or visitors and
any changes in technology.
(d) Certification.--
(1) In general.--If an owner of a dwelling unit or
commercial unit wants such unit to be certified by the
Secretary as complying the universal design standards, such
owner shall submit an application for certification to the
Secretary at such time and in such manner as the Secretary may
reasonably require and such application shall include such
information as is necessary for the Secretary to confirm such
unit is compliant with the universal design standards.
(2) Verification.--All information in any application
submitted to the Secretary pursuant to paragraph (1) shall be
verified by a licensed inspector, at the cost of the owner of
the dwelling unit or commercial unit unless such licensed
inspector agrees to provide such inspection on a cost-free
basis.
(3) Certification of multi-unit buildings.--
(A) Buildings with 1 to 4 units.--With respect to a
building containing 1 to 4 dwelling units or commercial
units, the property may be certified as accessible if
all common areas and all units in the building comply
with the universal design standards.
(B) Buildings with 5 or more units.--With respect
to a building containing 5 or more dwelling units or
commercial units, the property may be certified as
accessible if all common areas in the building comply
with the universal design standards and not less than
50 percent of all the units in the building comply with
the universal design standards.
(4) Label.--If the licensed inspector determines that the
dwelling unit meets the universal design standards, the owner
of the dwelling unit or commercial unit may use the universal
design label established by the Secretary pursuant to
subsection (e) when marketing such dwelling unit or commercial
unit to potential tenants and buyers.
(5) Re-certification.--
(A) In general.--An owner of a dwelling unit or
commercial unit certified under this section shall have
such unit re-certified before the date that is 10 years
after the date of the most recent certification to
continue using the label established pursuant to
subsection (e) when marketing such unit.
(B) Renovation.--If a unit certified under this
section is renovated, the owner of such unit shall
reapply for certification under this section before
using the label established pursuant to subsection (e)
when marketing such unit.
(C) Ownership change.--If ownership of a dwelling
unit or commercial unit certified under this section
changes, the new owner of such unit may not use the
label established pursuant to subsection (e) when
marketing such unit until such new owner has such unit
re-certified.
(e) Universal Design Label.----
(1) In general.--The Secretary shall establish a label that
is designed to identify a dwelling unit or commercial unit as
having been certified by the Secretary as complying with the
universal design standards.
(2) Public awareness.--The Secretary, in coordination with
the head of each covered agency, shall work to increase public
awareness of the label established pursuant to paragraph (1),
including by providing special outreach to small business
owners who are licensed as a professional engineer or
registered architect in any State.
(f) Licensing of Inspectors.--
(1) In general.--The Secretary shall issue licenses to
inspectors to verify the information in any application
submitted to the Secretary pursuant to subsection (d).
(2) Termination of license.--The Secretary shall terminate
the license of an inspector if such inspector is found to have
incorrectly certified 2 or more dwelling units or commercial
units during any 2-year period.
(3) Falsification.--If an inspector licensed by the
Secretary pursuant to paragraph (1) is found by the Secretary
to have falsified information with respect to any application
submitted under this section, the Secretary may pursue recourse
under Federal law and any applicable State or Territorial
licensing laws.
SEC. 3. UNIVERSAL DESIGN STANDARD TAX CREDIT.
(a) In General.--Subpart B of part IV of subchapter A of the
Internal Revenue Code of 1986 is amended by adding at the end the
following new section:
``SEC. 30E. UNIVERSAL DESIGN STANDARD CREDIT.
``(a) In General.--There shall be allowed as a credit against the
tax imposed by this chapter a credit in an amount equal to the sum of--
``(1) 20 percent of the qualified universal design expenses
of the taxpayer for the taxable year that are attributable to
design or construction of a new building, plus
``(2) 50 percent of the qualified universal design expenses
of the taxpayer for the taxable year that are attributable to
renovation of an existing building.
``(b) Qualified Universal Design Expenses.--For purposes of this
section, the term `qualified universal design expenses' means amounts
paid or incurred with respect to a building certified under section
2(d) of the Universal Design Standard Tax Incentive Act during the
taxable year for design, construction, or renovations of such building
performed in order to receive such certification.
``(c) Special Rules.--
``(1) Basis reduction.--For purposes of this subtitle, the
basis of any property for which a credit is allowable under
this section shall be reduced by the amount of such credit so
allowed.
``(2) No double benefit.--No other credit or deduction
shall be allowed under this chapter for amounts with respect to
which a credit is allowed under this section.
``(3) Application with other credits.--
``(A) Business credit treated as part of general
business credit.--So much of the credit which would be
allowed under subsection (a) for any taxable year
(determined without regard to this subsection) that is
attributable to property of a character subject to an
allowance for depreciation shall be treated as a credit
listed in section 38(b) for such taxable year (and not
allowed under subsection (a)).
``(B) Credit made refundable for individuals.--In
the case of an individual, the credit allowed under
subsection (a) shall be treated as a credit allowed
under subpart C and not as a credit allowed under this
subpart.
``(4) No medical documentation required.--The Secretary may
not require any person to submit any medical documentation in
order to be allowed a credit under subsection (a).''.
(b) Credit Included in General Business Credit.--Section 38(b) is
amended by striking ``plus'' at the end of paragraph (40), by striking
the period at the end of paragraph (41) and inserting a comma, and by
adding at the end the following new paragraph:
``(42) the portion of the universal design standard credit
to which section 30E(c)(3)(A) applies.''.
(c) Basis Adjustment.--Section 1016(a) of such Code is amended by
striking ``and'' at the end of paragraph (37), by striking the period
at the end of paragraph (38) and inserting ``, and'', and by adding at
the end the following new paragraph:
``(39) to the extent provided in section 30E(C)(1).''.
(d) Clerical Amendment.--The table of sections for subpart B of
part IV of subchapter A of such Code is amended by adding at the end
the following new item:
``Sec. 30E. Universal design standard credit.''.
(e) Outreach.--The Secretary of the Treasury and the Secretary of
Housing and Urban Development shall carry out an outreach campaign to
make the public aware of the credit established by the amendments made
by this section.
(f) Report.--The Secretary of the Treasury shall annually publish
on the website of the Department of the Treasury an analysis of the
total number of taxpayers claiming the credit established by section
30E of such Code and the aggregate value of credits allowed under such
section for the most recent calendar year.
(g) Effective Date.--The amendments made by this section shall
apply to buildings constructed or renovated after the date of the
enactment of this Act.
SEC. 4. REPORTS TO CONGRESS.
(a) Briefing.--Not later than 5 years after the date of enactment
of this Act, the Secretary, in conjunction with the Commissioner, shall
brief the appropriate congressional committees on the progress of the
bill as measured by the increase of the Nation's accessible housing
stock and number of individuals that applied for the credit.
(b) First Report on Accessible Housing.--Not later than 5 years
after the date of enactment of this Act, the Secretary, in conjunction
with the Commissioner, shall submit to the appropriate congressional
committees a report that--
(1) summarizes and evaluates the implementation of such tax
credit and the impact of the United States increasing it's
accessible housing supply for people with disabilities and
senior citizens;
(2) describes the nature and extent of the coordination
among the relevant Federal departments and agencies on the
implementation of such strategy;
(3) outlines the monitoring and evaluation tools,
mechanisms, and common indicators to assess progress made on
increase of the Nation's accessible housing stock; and
(4) provides recommendations for improving the program and
credit.
(c) Second Report on Accessible Housing.--Not later than 10 years
after the date of enactment of this Act, the Secretary, in conjunction
with the Commissioner, shall submit to the appropriate congressional
committees a report that--
(1) summarizes and evaluates the implementation of such tax
credit and the impact of United States' increasing it's
accessible housing supply for people with disabilities and
senior citizens;
(2) describes the nature and extent of the coordination
among the relevant Federal departments and agencies on the
implementation of such strategy;
(3) outlines the monitoring and evaluation tools,
mechanisms, and common indicators to assess progress made on
increase of the Nation's accessible housing stock; and
(4) provides recommendations for improving the program and
credit.
SEC. 5. DEFINITIONS.
In this Act:
(1) Agency.--The term ``Agency'' refers to the Internal
Revenue Service.
(2) Appropriate congressional committees.--The term
``appropriate congressional committees'' includes to be
provided.
(3) Commissioner.--The term ``Commissioner'' refers to the
Commissioner of the Internal Revenue Service.
(4) Covered agency.--The term ``covered agency'' means--
(A) the Department of Agriculture;
(B) the Department of Veterans Affairs;
(C) the Federal Housing Finance Agency; and
(D) the Department of Health and Human Services,
including--
(i) the Administration for Community
Living; and
(ii) the Centers for Disease Control and
Prevention.
(5) Secretary.--The term ``Secretary'' refers to Secretary
of the Department of Housing and Urban Development.
(6) Universal design standards.--The term ``universal
design standards'' refers to the standards established pursuant
to section 2(c) that ensure environments, products, and
services are accessible and usable by people of all abilities,
disabilities, and ages.
<all>