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H.R. 10195House118th Congress (2023-2025)In Committee

No Discrimination in Housing Act

Sponsored by Bob GoodRep. Bob Good (R-VA)
Introduced November 21, 2024

AI-Generated Summary

Updated January 20, 2026 at 8:04 PM UTC

The No Discrimination in Housing Act would stop any taxpayer that has a diversity, equity, and inclusion (DEI) initiative from claiming the low‑income housing tax credit. It changes the Internal Revenue Code so that developers, partnerships, S corporations, and other entities with DEI programs lose the credit, while individuals are exempt. The rule would take effect for tax years beginning after the law is enacted, affecting anyone seeking the credit for affordable housing projects.

Key Provisions

  • Adds a new subsection to Section 42 of the Internal Revenue Code that disallows the low‑income housing tax credit for any entity with a DEI initiative.
  • Applies the denial to partnerships and S corporations and extends it to their partners or shareholders.
  • Provides an exception for individuals, so the credit is still available to people even if they are part of a partnership or S corporation with a DEI program.
  • Sets the effective date as taxable years beginning after the act’s enactment.

Legislative Activity

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1 earlier action
HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

November 21, 2024

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HouseIntro Referral

Introduced in House

November 21, 2024

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

November 21, 2024

Bill Text

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Introduced in HouseIssued November 21, 2024

I

118th CONGRESS

2d Session

H. R. 10195

IN THE HOUSE OF REPRESENTATIVES

November 21, 2024

Mr. Good of Virginia (for himself, Mr. Grothman, Mr. DesJarlais, Mr. Burlison, Mr. Babin, and Mr. Weber of Texas) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to disallow the low-income housing tax credit to taxpayers that have diversity, equity, and inclusion initiatives.

1.

Short title

This Act may be cited as the No Discrimination in Housing Act.

2.

Low-income housing tax credit denied to entities that have diversity, equity, and inclusion initiatives

(a)

In general

Section 42 of the Internal Revenue Code of 1986 is amended by redesignating subsection (n) as subsection (o) and by inserting after subsection (m) the following new subsection:

(n)

Credit not allowed to taxpayers that have diversity, equity, and inclusion initiatives

(1)

In general

The credit determined under this section shall not be allowed to any entity which has a diversity, equity, and inclusion initiative.

(2)

Application to partnerships and S corporations

In the case of any partnership or S corporation, paragraph (1) shall apply to such partnership or S corporation and at the partner or shareholder level.

(3)

Exception for individuals

Paragraph (1) shall not apply to any individual except that, in the case of a partnership or S corporation, paragraph (1) shall apply at the partnership or S corporation level without regard to whether any allocable, or pro rata, share of such credit would otherwise be allowed to one or more individuals.

.

(b)

Effective date

The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.