To amend the Internal Revenue Code of 1986 to rename the low-income housing credit the affordable housing credit and to increase the per capita amount allowed in the determination of the State housing credit ceiling.
Affordable Housing Tax Credit Enhancement Act of 2005 - Amends the Internal Revenue Code to: (1) increase to $3.70 the per capita amount for determining the state housing credit ceiling; and (2) rename the low-income housing credit as the affordable housing credit.
Introduced in House
Introduced in House
Sponsor introductory remarks on measure. (CR E1117)
Referred to the House Committee on Ways and Means.
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