Section 1 Students who were homeless youths or homeless veterans permitted to occupy low-income housing units
In general— Section 42(i)(3)(D)(i) of the Internal Revenue Code of 1986 is amended by redesignating subclauses (II) and (III) as subclauses (IV) and (V) and inserting after subclause (I) the following new subclauses:
“(II) a student who was (prior to occupying such unit) a homeless child or youth (as defined in section 725 of the McKinney-Vento Homeless Assistance Act),
“(III) a student who was (prior to occupying such unit) a homeless veteran (as defined in section 2002 of title 38, United States Code),”
Effective date— The amendments made by this section shall apply to determinations made on or after the date of the enactment of this Act.