Title III — Building healthier homes and communities
III Building healthier homes and communities
A Home lead safety tax credit
Sec. 3102 Home lead hazard reduction activity tax credit
“36C. Home lead hazard reduction activity
“(a) Allowance of credit
“(1) In general—Subject to paragraph (2), there shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to 50 percent of the lead hazard reduction activity cost paid or incurred by the taxpayer during the taxable year for each eligible dwelling unit.
“(2) Election to apply costs to prior year—For purposes of this section, a taxpayer may elect to treat any lead hazard reduction activity cost paid or incurred by the taxpayer during the taxable year as having been paid or incurred during the preceding taxable year.
“(b) Limitations
“(1) In general—Subject to paragraph (3), the amount of the credit allowed under subsection (a) for any eligible dwelling unit for any taxable year shall not exceed—
“(A) $3,000 in the case of lead hazard reduction activity cost including lead abatement measures described in clauses (i), (ii), (iv), and (v) of subsection (c)(1)(A), or
“(B) $1,000 in the case of lead hazard reduction activity cost including interim lead control measures described in clauses (i), (iii), (iv), and (v) of subsection (c)(1)(A).
“(2) Other tax credits—In the case of any credit against State or local tax liabilities which is allowable under the laws of any State or political subdivision thereof to a taxpayer with respect to any costs paid or incurred by the taxpayer which would otherwise qualify as lead hazard reduction activity costs under this section (referred to in this paragraph as the State or local tax credit amount), the amount of the credit allowed under subsection (a) for any eligible dwelling unit for any taxable year (determined after application of paragraph (1)) shall not exceed an amount equal to the difference between—
“(A) the lead hazard reduction activity cost paid or incurred by the taxpayer during the taxable year for such unit, and
“(B) the State or local tax credit amount.
“(3) Limitation per residence—The cumulative amount of the credit allowed under subsection (a) for an eligible dwelling unit for all taxable years shall not exceed $4,000.
“(c) Definitions and special rules—For purposes of this section:
“(1) Lead hazard reduction activity cost
“(A) In general—The term lead hazard reduction activity cost means, with respect to any eligible dwelling unit—
“(i) the cost for a certified risk assessor to conduct an assessment to determine the presence of a lead-based hazard (as such terms are defined by the Secretary, in consultation with the Administrator of the Environmental Protection Agency),
“(ii) the cost for performing lead abatement measures by a certified lead abatement supervisor (as such term is defined by the Secretary, in consultation with the Administrator of the Environmental Protection Agency), including the removal of paint, dust, or pipes, the permanent enclosure or encapsulation of lead-based paint or pipes, the replacement of painted surfaces, windows, or fixtures, or the removal or permanent covering of soil when lead-based hazards are present,
“(iii) the cost for performing interim lead control measures to reduce exposure or likely exposure to lead-based hazards, including specialized cleaning, repairs, maintenance, painting, temporary containment, ongoing monitoring of lead-based hazards, and the establishment and operation of management and resident education programs, but only if such measures are evaluated and completed by a certified lead abatement supervisor using accepted methods, are conducted by a qualified contractor, and have an expected useful life of more than 10 years,
“(iv) the cost for a certified lead abatement supervisor, those working under the supervision of such supervisor, or a qualified contractor to perform all preparation, cleanup, disposal, and clearance testing activities associated with the lead abatement measures or interim lead control measures, and
“(v) costs incurred by or on behalf of any occupant of such dwelling unit for any relocation which is necessary to achieve occupant protection (as such term is defined by the Secretary, in consultation with the Administrator of the Environmental Protection Agency).
“(B) Limitation—The term lead hazard reduction activity cost does not include any cost to the extent such cost is funded by any grant, contract, or otherwise by another person or any governmental agency.
“(2) Eligible dwelling unit
“(A) In general—The term eligible dwelling unit means, with respect to any taxable year, any dwelling unit—
“(i) placed in service before 1978,
“(ii) located in the United States, and
“(iii) the residents of which during the preceding taxable year have a cumulative adjusted gross income of less than $110,000.
“(B) Dwelling unit—The term dwelling unit has the meaning given such term by section 280A(f)(1).
“(3) Qualified contractor—The term qualified contractor means any contractor who has successfully completed a training course on lead safe work practices which has been approved by the Department of Housing and Urban Development and the Environmental Protection Agency.
“(4) Documentation required for credit allowance—No credit shall be allowed under subsection (a) with respect to any eligible dwelling unit for any taxable year unless, after lead hazard reduction activity is complete, a certified inspector (as such term is defined by the Secretary, in consultation with the Administrator of the Environmental Protection Agency) or certified risk assessor provides written documentation to the taxpayer that includes—
“(A) evidence that—
“(i) the eligible dwelling unit meets the lead hazard reduction criteria defined by the Secretary, in consultation with the Administrator of the Environmental Protection Agency, or
“(ii) the eligible dwelling unit meets lead hazard evaluation criteria established under an authorized State or local program, and
“(B) documentation showing that the lead hazard reduction activity meets the requirements of this section.
“(5) Basis reduction—The basis of any property for which a credit is allowable under subsection (a) shall be reduced by the amount of such credit.
“(6) No double benefit—Any deduction allowable for costs taken into account in computing the amount of the credit for lead-based abatement shall be reduced by the amount of such credit attributable to such costs.
“(d) Inflation adjustment—In the case of any taxable year beginning in a calendar year after 2016, each of the dollar amounts in subsections (b) and (c)(2)(A)(iii) shall be increased by an amount equal to—
“(1) such dollar amount, multiplied by
“(2) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting ‘calendar year 2015’ for ‘calendar year 1992’ in subparagraph (B) thereof. Any increase determined under the preceding sentence shall be rounded to the nearest multiple of $100.”
B Amendments Act
Sec. 3201 Findings
Sec. 3202 Definitions
“(7) Eligible applicant—The term eligible applicant means a State, a unit of general local government, an Indian tribe, or a private nonprofit organization that meets the requirements of section 1101(b).”
“(13) Housing-related health hazard—The term housing-related health hazard means any condition of residential real property that poses a risk of biological, physical, radiological, or chemical exposure that can adversely affect human health.”
“(15) Indian tribe—The term Indian tribe has the meaning given the term in section 4 of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 450b).”
Sec. 3203 Grant program
“(C) For grants made to carry out any of paragraphs (1) through (9) or (11) of subsection (e), the grants may not be used to assist federally assisted housing, federally owned housing, or public housing.”
“(1) Authorization—The Secretary is authorized to provide grants to eligible applicants to evaluate and reduce lead-based paint hazards and to identify and correct other housing-related health hazards in accordance with the provisions of this section.
“(2) Criteria—The Secretary may make a grant under this section only to provide housing that meets the following criteria:”
“(3) Income verification—For the purpose of verifying the income level of a family under subparagraphs (A) and (B), the Secretary may establish a process by which a grantee may first obtain and use income and program participation information from an entity administering—
“(A) the HOME Investment Partnerships program under title II of the Cranston-Gonzalez National Affordable Housing Act (42 U.S.C. 12721 et seq.);
“(B) the special supplemental nutrition program for women, infants, and children established under section 17 of the Child Nutrition Act of 1966 (42 U.S.C. 1786);
“(C) reduced price or free lunches under the Richard B. Russell National School Lunch Act (42 U.S.C. 1751 et seq.);
“(D) the weatherization assistance program for low-income persons established under part A of title IV of the Energy Conservation and Production Act (42 U.S.C. 6861 et seq.);
“(E) the temporary assistance for needy families program established under part A of title IV of the Social Security Act (42 U.S.C. 601 et seq.);
“(F) the supplemental security income program established under title XVI of the Social Security Act (42 U.S.C. 1381 et seq.); or
“(G) any other program that the Secretary determines is consistent with the family income requirements of this section.”
“(b) Eligible applicants—A State or unit of general local government, as defined under section 104 of the Cranston-Gonzalez National Affordable Housing Act (42 U.S.C. 12704), that has an approved comprehensive housing affordability strategy under section 105 of the Cranston-Gonzalez National Affordable Housing Act (42 U.S.C. 12705), an Indian tribe, or a private nonprofit organization is eligible to apply for a grant to carry out activities under subsection (e).”
“(2) in the case of a grant to carry out activities relating to housing-related hazards, the extent to which the proposed activities will correct housing-related health hazards;”
“(10) provide for the assessment and correction of housing-related health hazards and the evaluation of the effectiveness of the assessment and correction; and”
Sec. 3204 Authorization of appropriations
“(p) Allocation of amounts appropriated for housing-Related health hazards
“(1) In general—Except as provided in paragraph (2), not more than 25 percent of the amounts made available under subsection (q) for a fiscal year shall be available for grants to carry out activities under subsection (e)(10).
“(2) Exception—If an amount that is not more than $120,000,000 is appropriated for a fiscal year, not more than $30,000,000 of that amount shall be available for grants to carry out activities under subsection (e)(10) for that fiscal year.
“(q) Authorization of appropriations—For purposes of carrying out this subtitle, there are authorized to be appropriated $250,000,000 for each of fiscal years 2017 through 2021.”
C Healthy Housing Council
Sec. 3301 Findings
Sec. 3302 Definitions
Sec. 3303 Interagency council on healthy housing
Sec. 3304 Functions of the council
Sec. 3305 Powers of the council
Sec. 3306 Council personnel matters
Sec. 3307 Authorization of appropriations
D Lead-Safe housing for kids
Sec. 3401 Definitions
Sec. 3402 Updates to lead-contaminated dust and lead-contaminated soil standards
Sec. 3403 Amendments to Residential Lead-Based Paint Hazard Reduction Act of 1992
“(6) Elevated blood lead level—The term elevated blood lead level means the lower of—
“(A) 5 µg/dL (micrograms of lead per deciliter); or
“(B) the most recent definition for elevated blood lead level or reference range level in children ages 1 through 5 years set by the Centers for Disease Control and Prevention.”
Sec. 3404 Amendments to the Lead-Based Paint Poisoning Prevention Act
“(5) Additional procedures for families with children under the age of 6
“(A) Definition—In this paragraph, the term covered housing—
“(i) means housing receiving Federal assistance described in paragraph (1) that was constructed prior to 1978; and
“(ii) does not include—
“(I) single-family housing covered by an application for mortgage insurance from the Federal Housing Administration; or
“(II) multi-family housing that—
“(aa) is covered by an application for mortgage insurance from the Federal Housing Administration; and
“(bb) does not receive any other Federal housing assistance.
“(B) Risk assessment
“(i) Regulations—Not later than 120 days after the date of enactment of this paragraph, the Secretary shall promulgate regulations that—
“(I) require an initial risk assessment for all covered housing in which a family with a child of less than 6 years of age will reside or be expected to reside for lead-based paint hazards prior to occupancy by the family; and
“(II) provide that a visual assessment is not sufficient for purposes of complying with subclause (I).
“(ii) Exception—The regulations promulgated under clause (i) shall provide an exception to the requirement under subclause (I) of such clause for covered housing—
“(I) from which all lead-based paint has been identified and removed and clearance has been achieved in accordance with section 402 or 404 of the Toxic Substances Control Act (15 U.S.C. 2682 and 2684), as applicable; or
“(II) in accordance with any other standard or exception the Secretary deems appropriate.
“(C) Relocation—Not later than 120 days after the date of enactment of this paragraph, the Secretary shall promulgate regulations to provide that a family with a child of less than 6 years of age that occupies a dwelling unit in covered housing may relocate on an emergency basis, and without placement on any waitlist, penalty, or lapse in assistance, to another unit of covered housing that has no lead-based paint hazards if—
“(i) lead-based paint hazards were identified in the dwelling unit; or
“(ii)
“(I) lead-based hazards were identified in the dwelling unit; and
“(II) the blood lead level for the child is an elevated blood lead level, as defined in section 1004 of the Residential Lead-Based Paint Hazard Reduction Act of 1992 (42 U.S.C. 4851b).”