[Congressional Record Volume 157, Number 146 (Monday, October 3, 2011)]
[Extensions of Remarks]
[Page E1745]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




 TO AMEND THE INTERNAL REVENUE CODE TO QUALIFY HOMELESS YOUTH WHO ARE 
       STUDENTS FOR PURPOSES OF THE LOW INCOME HOUSING TAX CREDIT

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                           HON. JIM McDERMOTT

                             of washington

                    in the house of representatives

                        Monday, October 3, 2011

  Mr. McDERMOTT. Mr. Speaker, at any given time more than 1 million 
youth are homeless in America. In the midst of a recession where 
Federal, State, and local government budgets are being cut, needed 
services for these youth have all but disappeared.
  Low Income Housing Tax Credits have helped fill this void and create 
private-public partnerships to build affordable low income housing. 
This housing has been invaluable in providing much needed shelter for 
those hit hardest by the recession. Unfortunately, a quirk in the law 
prohibits full time students, who were previously homeless from living 
in these units. A homeless youth, who wishes to pursue full time 
education, must choose between education and remaining homeless. This 
is not a choice our youth should make, nor is this a policy America has 
ever supported.
  Education has always been the cornerstone of American excellence and 
ingenuity. Even more, an education remains the best hope for homeless 
youth to escape poverty as adults. It is critical that we fix this 
defect in the law, and ensure that our youth are given every 
opportunity to reach their educational goals.

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