[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8547 Introduced in House (IH)]

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118th CONGRESS
  2d Session
                                H. R. 8547

To direct the Secretary of Housing and Urban Development to establish a 
  universal design standards certification system and to establish a 
  refundable tax credit for individuals and groups that construct or 
       renovate buildings and residences, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 23, 2024

  Mr. Neguse introduced the following bill; which was referred to the 
   Committee on Ways and Means, and in addition to the Committee on 
 Financial Services, for a period to be subsequently determined by the 
  Speaker, in each case for consideration of such provisions as fall 
           within the jurisdiction of the committee concerned

_______________________________________________________________________

                                 A BILL


 
To direct the Secretary of Housing and Urban Development to establish a 
  universal design standards certification system and to establish a 
  refundable tax credit for individuals and groups that construct or 
       renovate buildings and residences, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Universal Design Standard Tax 
Incentive Act''.

SEC. 2. CERTIFICATION.

    (a) In General.--Not later than 1 year after the date of the 
enactment of this section, the Secretary of Housing and Urban 
Development, in coordination with the head of each covered agency, 
shall establish a certification system through which an owner of a 
dwelling unit or a commercial unit may have such unit certified by the 
Secretary as meeting the universal design standards.
    (b) Working Group.--
            (1) In general.--The Secretary shall, not later than 1 year 
        after the date of the enactment of this section establish a 
        universal design working group.
            (2) Membership.--The working group established under 
        paragraph (1) shall be made up of--
                    (A) staff from Federal agencies, including from--
                            (i) the Department of Agriculture;
                            (ii) the Department of Veterans Affairs;
                            (iii) the Federal Housing Finance Agency; 
                        and
                            (iv) the Department of Health and Human 
                        Services;
                    (B) community partners, including--
                            (i) the AARP;
                            (ii) the National Council on Aging;
                            (iii) the Universal Design Project;
                            (iv) the Centers for Independent Living;
                            (v) Certified Aging-in-Place Specialists; 
                        and
                            (vi) the National Disability Rights 
                        Network.
                    (C) academic partners;
                    (D) industry partners;
                    (E) health professionals, including occupational 
                therapists; and
                    (F) individuals with lived experience of 
                disability.
            (3) Duties.--The working group established by the Secretary 
        pursuant to paragraph (1) shall--
                    (A) establish universal design standards that 
                comply with the requirements described in subsection 
                (c) and issue such updates of such standards as the 
                working group determines appropriate;
                    (B) establish a timeline for the certification 
                process described in subsection (d);
                    (C) provide recommendations to the Secretary on the 
                licensing process described in subsection (f); and
                    (D) make a recommendation to the Secretary of the 
                Treasury for regulations to determine which buildings 
                renovations are sufficient to qualify for the tax 
                credit established under section 3.
    (c) Standards.--The universal design standards established by the 
working group described in subsection (b) shall--
             (1) ensure that each certified dwelling unit or commercial 
        unit--
                    (A) is useful and marketable to people with diverse 
                abilities;
                    (B) accommodates a range of individual preferences 
                and abilities;
                    (C) is designed to provide information to residents 
                and visitors with varying sensory abilities;
                    (D) is designed in a manner that minimizes hazards 
                and the adverse consequences of accidental or 
                unintended actions;
                    (E) is designed in a manner that is simple and 
                intuitive to use, regardless of the experience, 
                knowledge, language skills, and concentration level of 
                the user;
                    (F) is designed in a manner to allow for efficient 
                and comfortable use with minimum fatigue; and
                    (G) provides appropriate space for approach, reach, 
                manipulation, and use of all aspects of the unit 
                regardless of the body size, posture, or mobility of 
                the resident or visitor to the dwelling unit;
            (2) require, at a minimum, that certified dwelling units 
        and commercial units comply with the ``ADA Standards for 
        Accessible Design''; and
            (3) be updated not later than 5 years from the date of 
        establishment of such standards, and every 5 years thereafter, 
        to reflect any changes in needs of residents or visitors and 
        any changes in technology.
    (d) Certification.--
            (1) In general.--If an owner of a dwelling unit or 
        commercial unit wants such unit to be certified by the 
        Secretary as complying the universal design standards, such 
        owner shall submit an application for certification to the 
        Secretary at such time and in such manner as the Secretary may 
        reasonably require and such application shall include such 
        information as is necessary for the Secretary to confirm such 
        unit is compliant with the universal design standards.
            (2) Verification.--All information in any application 
        submitted to the Secretary pursuant to paragraph (1) shall be 
        verified by a licensed inspector, at the cost of the owner of 
        the dwelling unit or commercial unit unless such licensed 
        inspector agrees to provide such inspection on a cost-free 
        basis.
            (3) Certification of multi-unit buildings.--
                    (A) Buildings with 1 to 4 units.--With respect to a 
                building containing 1 to 4 dwelling units or commercial 
                units, the property may be certified as accessible if 
                all common areas and all units in the building comply 
                with the universal design standards.
                    (B) Buildings with 5 or more units.--With respect 
                to a building containing 5 or more dwelling units or 
                commercial units, the property may be certified as 
                accessible if all common areas in the building comply 
                with the universal design standards and not less than 
                50 percent of all the units in the building comply with 
                the universal design standards.
            (4) Label.--If the licensed inspector determines that the 
        dwelling unit meets the universal design standards, the owner 
        of the dwelling unit or commercial unit may use the universal 
        design label established by the Secretary pursuant to 
        subsection (e) when marketing such dwelling unit or commercial 
        unit to potential tenants and buyers.
            (5) Re-certification.--
                    (A) In general.--An owner of a dwelling unit or 
                commercial unit certified under this section shall have 
                such unit re-certified before the date that is 10 years 
                after the date of the most recent certification to 
                continue using the label established pursuant to 
                subsection (e) when marketing such unit.
                    (B) Renovation.--If a unit certified under this 
                section is renovated, the owner of such unit shall 
                reapply for certification under this section before 
                using the label established pursuant to subsection (e) 
                when marketing such unit.
                    (C) Ownership change.--If ownership of a dwelling 
                unit or commercial unit certified under this section 
                changes, the new owner of such unit may not use the 
                label established pursuant to subsection (e) when 
                marketing such unit until such new owner has such unit 
                re-certified.
    (e) Universal Design Label.----
            (1) In general.--The Secretary shall establish a label that 
        is designed to identify a dwelling unit or commercial unit as 
        having been certified by the Secretary as complying with the 
        universal design standards.
            (2) Public awareness.--The Secretary, in coordination with 
        the head of each covered agency, shall work to increase public 
        awareness of the label established pursuant to paragraph (1), 
        including by providing special outreach to small business 
        owners who are licensed as a professional engineer or 
        registered architect in any State.
    (f) Licensing of Inspectors.--
            (1) In general.--The Secretary shall issue licenses to 
        inspectors to verify the information in any application 
        submitted to the Secretary pursuant to subsection (d).
            (2) Termination of license.--The Secretary shall terminate 
        the license of an inspector if such inspector is found to have 
        incorrectly certified 2 or more dwelling units or commercial 
        units during any 2-year period.
            (3) Falsification.--If an inspector licensed by the 
        Secretary pursuant to paragraph (1) is found by the Secretary 
        to have falsified information with respect to any application 
        submitted under this section, the Secretary may pursue recourse 
        under Federal law and any applicable State or Territorial 
        licensing laws.

SEC. 3. UNIVERSAL DESIGN STANDARD TAX CREDIT.

    (a) In General.--Subpart B of part IV of subchapter A of the 
Internal Revenue Code of 1986 is amended by adding at the end the 
following new section:

``SEC. 30E. UNIVERSAL DESIGN STANDARD CREDIT.

    ``(a) In General.--There shall be allowed as a credit against the 
tax imposed by this chapter a credit in an amount equal to the sum of--
            ``(1) 20 percent of the qualified universal design expenses 
        of the taxpayer for the taxable year that are attributable to 
        design or construction of a new building, plus
            ``(2) 50 percent of the qualified universal design expenses 
        of the taxpayer for the taxable year that are attributable to 
        renovation of an existing building.
    ``(b) Qualified Universal Design Expenses.--For purposes of this 
section, the term `qualified universal design expenses' means amounts 
paid or incurred with respect to a building certified under section 
2(d) of the Universal Design Standard Tax Incentive Act during the 
taxable year for design, construction, or renovations of such building 
performed in order to receive such certification.
    ``(c) Special Rules.--
            ``(1) Basis reduction.--For purposes of this subtitle, the 
        basis of any property for which a credit is allowable under 
        this section shall be reduced by the amount of such credit so 
        allowed.
            ``(2) No double benefit.--No other credit or deduction 
        shall be allowed under this chapter for amounts with respect to 
        which a credit is allowed under this section.
            ``(3) Application with other credits.--
                    ``(A) Business credit treated as part of general 
                business credit.--So much of the credit which would be 
                allowed under subsection (a) for any taxable year 
                (determined without regard to this subsection) that is 
                attributable to property of a character subject to an 
                allowance for depreciation shall be treated as a credit 
                listed in section 38(b) for such taxable year (and not 
                allowed under subsection (a)).
                    ``(B) Credit made refundable for individuals.--In 
                the case of an individual, the credit allowed under 
                subsection (a) shall be treated as a credit allowed 
                under subpart C and not as a credit allowed under this 
                subpart.
            ``(4) No medical documentation required.--The Secretary may 
        not require any person to submit any medical documentation in 
        order to be allowed a credit under subsection (a).''.
    (b) Credit Included in General Business Credit.--Section 38(b) is 
amended by striking ``plus'' at the end of paragraph (40), by striking 
the period at the end of paragraph (41) and inserting a comma, and by 
adding at the end the following new paragraph:
            ``(42) the portion of the universal design standard credit 
        to which section 30E(c)(3)(A) applies.''.
    (c) Basis Adjustment.--Section 1016(a) of such Code is amended by 
striking ``and'' at the end of paragraph (37), by striking the period 
at the end of paragraph (38) and inserting ``, and'', and by adding at 
the end the following new paragraph:
            ``(39) to the extent provided in section 30E(C)(1).''.
    (d) Clerical Amendment.--The table of sections for subpart B of 
part IV of subchapter A of such Code is amended by adding at the end 
the following new item:

``Sec. 30E. Universal design standard credit.''.
    (e) Outreach.--The Secretary of the Treasury and the Secretary of 
Housing and Urban Development shall carry out an outreach campaign to 
make the public aware of the credit established by the amendments made 
by this section.
    (f) Report.--The Secretary of the Treasury shall annually publish 
on the website of the Department of the Treasury an analysis of the 
total number of taxpayers claiming the credit established by section 
30E of such Code and the aggregate value of credits allowed under such 
section for the most recent calendar year.
    (g) Effective Date.--The amendments made by this section shall 
apply to buildings constructed or renovated after the date of the 
enactment of this Act.

SEC. 4. REPORTS TO CONGRESS.

    (a) Briefing.--Not later than 5 years after the date of enactment 
of this Act, the Secretary, in conjunction with the Commissioner, shall 
brief the appropriate congressional committees on the progress of the 
bill as measured by the increase of the Nation's accessible housing 
stock and number of individuals that applied for the credit.
    (b) First Report on Accessible Housing.--Not later than 5 years 
after the date of enactment of this Act, the Secretary, in conjunction 
with the Commissioner, shall submit to the appropriate congressional 
committees a report that--
            (1) summarizes and evaluates the implementation of such tax 
        credit and the impact of the United States increasing it's 
        accessible housing supply for people with disabilities and 
        senior citizens;
            (2) describes the nature and extent of the coordination 
        among the relevant Federal departments and agencies on the 
        implementation of such strategy;
            (3) outlines the monitoring and evaluation tools, 
        mechanisms, and common indicators to assess progress made on 
        increase of the Nation's accessible housing stock; and
            (4) provides recommendations for improving the program and 
        credit.
    (c) Second Report on Accessible Housing.--Not later than 10 years 
after the date of enactment of this Act, the Secretary, in conjunction 
with the Commissioner, shall submit to the appropriate congressional 
committees a report that--
            (1) summarizes and evaluates the implementation of such tax 
        credit and the impact of United States' increasing it's 
        accessible housing supply for people with disabilities and 
        senior citizens;
            (2) describes the nature and extent of the coordination 
        among the relevant Federal departments and agencies on the 
        implementation of such strategy;
            (3) outlines the monitoring and evaluation tools, 
        mechanisms, and common indicators to assess progress made on 
        increase of the Nation's accessible housing stock; and
            (4) provides recommendations for improving the program and 
        credit.

SEC. 5. DEFINITIONS.

    In this Act:
            (1) Agency.--The term ``Agency'' refers to the Internal 
        Revenue Service.
            (2) Appropriate congressional committees.--The term 
        ``appropriate congressional committees'' includes to be 
        provided.
            (3) Commissioner.--The term ``Commissioner'' refers to the 
        Commissioner of the Internal Revenue Service.
            (4) Covered agency.--The term ``covered agency'' means--
                    (A) the Department of Agriculture;
                    (B) the Department of Veterans Affairs;
                    (C) the Federal Housing Finance Agency; and
                    (D) the Department of Health and Human Services, 
                including--
                            (i) the Administration for Community 
                        Living; and
                            (ii) the Centers for Disease Control and 
                        Prevention.
            (5) Secretary.--The term ``Secretary'' refers to Secretary 
        of the Department of Housing and Urban Development.
            (6) Universal design standards.--The term ``universal 
        design standards'' refers to the standards established pursuant 
        to section 2(c) that ensure environments, products, and 
        services are accessible and usable by people of all abilities, 
        disabilities, and ages.
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