POSITIVE Housing & Affordability 118th Congress

H.R.7024 Tax Relief for American Families and Workers Act (LIHTC Expansion)

Tax Relief for American Families and Workers Act — expands LIHTC to develop 200,000+ new affordable housing units (118th Congress)

View on Congress.gov

Legal & Constitutional Grounding

26 USC 42 authorizes LIHTC; bill expands credit to address documented 7.2M-unit rental shortage.

26 U.S.C. § 42 — Low-Income Housing Tax Credit (LIHTC)

NLIHC Gap Report (2026): shortage of 7.2 million affordable rental homes for ELI renters

Bill activity

Introduced Jan 17, 2024 by Jason Smith (R-MO). Passed the House under suspension of the rules Jan 31, 2024, 357-70 (two-thirds required).

Reached the House floor under suspension of the rules (two-thirds vote required).

Rep. Pat Ryan (D-NY-18) is not listed among the cosponsors of this bill. Rep. Pat Ryan (D-NY-18) voted yea on the House roll call counted in grades (roll no. 30, Jan 31, 2024).

IntroducedJan 17, 2024
Passed HouseJan 31, 2024
Passed Senate
To President
Became Law

Latest action Aug 1, 2024: Motion by Senator Schumer to reconsider the vote by which cloture on the motion to proceed to the measure was not invoked (Record Vote No. 230) made in Senate.

Activity log

Source: Congress.gov actions

January 2024
Jan 17
Introduced in House
Jan 17
Referred to the House Committee on Ways and Means, and in addition to the Committee on Rules, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction...
Jan 19
Committee Consideration and Mark-up Session HeldHouse
Jan 19
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 3.House
Jan 23
Reported (Amended) by the House Committee on Ways and Means. H. Rept. 118-353, Part I.
Jan 23
House Committee on Rules discharged.
Jan 23
Placed on the Union Calendar, Calendar No. 288.House
Jan 31
House floor day: passage (8 steps)
1. 5:03 pmMr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
2. 5:04 pmConsidered under suspension of the rules.
3. 5:04 pmDEBATE - The House proceeded with forty minutes of debate on H.R. 7024.
4. 5:14 pmUNANIMOUS CONSENT REQUEST - Mr. Smith (MO) asked unanimous consent that debate be extended by 20 minutes to be controlled by the gentleman from Massachusetts, Mr. Neal. Objection heard.
5. 5:14 pmDEBATE - The House resumed debate on H.R. 7024.
6. 5:59 pmAt the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.
7. 8:01 pmConsidered as unfinished business.
8. 8:33 pmOn motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 357 - 70 (Roll no. 30).
Jan 31
House vote: Passage of the bill under suspension of the rules (two-thirds required)Counted in grades
Passed, 357-70
Member breakdown · Official House roll call 30
Jan 31
Motion to reconsider laid on the table Agreed to without objection.House
February 2024
Feb 1
Received in the Senate.
March 2024
Mar 20
Read the first time. Placed on Senate Legislative Calendar under Read the First Time.Senate
Mar 21
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 349.Senate
July 2024
Jul 29
Motion to proceed to consideration of measure made in Senate. (CR S5541)Senate
Jul 29
Cloture motion on the motion to proceed to the measure presented in Senate. (CR S5541)Senate
August 2024
Aug 1
Senate floor day: 1 recorded vote (3 steps)
Congress.gov lists Senate floor actions without times of day, so the order of steps without a roll-call number is reconstructed from the action list.
1. Motion to proceed to measure considered in Senate. (CR S5723)
2. Cloture on the motion to proceed to the measure not invoked in Senate by Yea-Nay Vote. 48 - 44. Record Vote Number: 230. (CR S5749)
3. Motion by Senator Schumer to reconsider the vote by which cloture on the motion to proceed to the measure was not invoked (Record Vote No. 230) made in Senate.

Votes on this bill

2 votes: 2 recorded roll calls and 0 decided without a recorded vote, 0 of them on amendments. Votes counted in grades are marked.

Jan 31, 20248:33 pmHousePassage of the bill under suspension of the rules (two-thirds required)Counted in gradesOn motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 357 - 70 (Roll no. 30).Passed357-70Yea

Counted in grades

Party	Yea	Nay	Not voting
Democratic	188	23	2
Republican	169	47	3
Independent	0	0	0
Total	357	70	5

Official House roll call

Aug 1, 2024SenateCloture on the motion to proceed (vote to end debate; three-fifths of senators duly chosen and sworn required)Cloture on the motion to proceed to the measure not invoked in Senate by Yea-Nay Vote. 48 - 44. Record Vote Number: 230. (CR S5749)Not invoked48-44n/a

Party	Yea	Nay	Not voting
Democratic	43	1	3
Republican	3	41	5
Independent	2	2	0
Total	48	44	8

Official Senate roll call

Amendments

4 amendments: 4 submitted, not proposed.

Submitted, not proposed (4)

S.Amdt.3198Jul 30
Joe Manchin IIISenate amendment submitted

S.Amdt.3200Jul 30
Joe Manchin IIISenate amendment submitted

S.Amdt.3214Jul 31
Jeanne ShaheenSenate amendment submitted

S.Amdt.3216Aug 1
Thomas R. CarperSenate amendment submitted

Tax Relief for American Families and Workers Act — housing provisions. The Low-Income Housing Tax Credit expansion addresses documented affordable housing shortfalls.