Section 1 Short title
This Act may be cited as the “Smoke Free Affordable Housing Act”.
Smoke Free Affordable Housing Act
A BILL
To amend the Internal Revenue Code of 1986 to require that States give preference in allocating low-income housing credit dollar amounts to projects which are committed to providing non-smoking buildings.
Sec. 2 Low-income housing credit allocation preference for non-smoking buildings
In general— Section 42(m)(1)(B)(ii) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subclause:
“(IV) projects consisting only of buildings in which smoking is not permitted, and”
Effective date— The amendment made by this section shall apply to allocations made after the date of the enactment of this Act.