[20210722]IF11884_邻里住宅投资法：概述和政策考虑.pdf

https:/crsreports.congress.gov July 22, 2021Neighborhood Homes Investment Act: Overview and Policy ConsiderationsThe Neighborhood Homes Investment Act (NHIA; S. 98 and H.R. 2143) would create a tax credit intended to encourage the development of affordable homes for ownership in lower-income areas. The Biden Administration has called for passage of the proposal. The bill was previously introduced in the 116th Congress (S. 4073, H.R. 3316, and H.R. 2). Overview of the Proposal The NHIA would provide federal tax creditsknown as the neighborhood homes investment credits (NHICs)to offset the cost of constructing or rehabilitating owner-occupied homes. The credits would be awarded to project sponsors (e.g., developers), which would either use the credits directly to offset development and rehabilitation costs or sell the credits to investors to raise capital for home construction. Under the bill, states would designate neighborhood homes credit agencies to screen sponsor applications and allocate credits according to a federally required, but state-created, qualified allocation plan (QAP). Each state would be allowed to annually award an amount of credits equal to the greater of (1) $6