Save Affordable Housing Act of 2019

HUD Appropriations, Down-Payment Assistance, HOME Investment Program, and Homelessness H.R. 3479/S. 1956 Save Affordable Housing Act H.R. 3077/S. 1703 Affordable Housing Tax Credit Improvement Act of 2019 H.R. 3316 Neighborhood Homes Investment Act H.R. 5187/S. 2951 Housing Is Infrastructure Act of 2019

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), SENATE, Treasury, Dept of

HUD Appropriations, Opportunity Zones, Private Activity Bonds, Down Payment Assistance, Low Income Housing Tax Credit, HOME Investment Program, and Homelessness H.R. 3479/S. 1956 Save Affordable Housing Act H.R. 3077/S. 1703 Affordable Housing Tax Credit Improvement Act of 2019 H.R. 3316 Neighborhood Homes Investment Act H.R. 5187/S. 2951 Housing Is Infrastructure Act of 2019

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), SENATE, Treasury, Dept of

Opportunity Zones, Private Activity Bonds, Low Income Housing Tax Credit H.R. 3479/S. 1956 Save Affordable Housing Act H.R. 3077/S. 1703 Affordable Housing Tax Credit Improvement Act of 2019 H.R. 3316 Neighborhood Homes Investment Act H.R. 5187/S. 2951 Housing Is Infrastructure Act of 2019

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), SENATE, Treasury, Dept of

H.R. 1680, "New Markets Tax Credit Extension Act of 2019" H.R. 1148, "2018 National Disaster Tax Relief Act" H.R. 2593, Opportunity Zone Reporting Requirements H.R. 3077, Affordable Housing Credit Improvement Act H.R. 3479, Save Affordable Housing Act of 2019 H.R. 3316, "Neighborhood Homes Investment Act (NHIA)" S.750, "New Markets Tax Credit Extension Act of 2019" S.1344, Opportunity Zones Reporting Requirements S 1703, Affordable Housing Credit Improvement Act S.1956, Save Affordable Housing Act of 2019 S.4073, "Neighborhood Homes Investment Act (NHIA)" S.4621, "2020 Disasters Tax Relief Act"

Client expense: $23,599 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Opportunity Zones, Private Activity Bonds, Low Income Housing Tax Credit H.R. 3479/S. 1956 Save Affordable Housing Act H.R. 3077/S. 1703 Affordable Housing Tax Credit Improvement Act of 2019 H.R. 3316 Neighborhood Homes Investment Act H.R. 5187/S. 2951 Housing Is Infrastructure Act of 2019

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), SENATE, Treasury, Dept of

HUD Appropriations, Down-Payment Assistance, HOME Investment Program, and Homelessness H.R. 3479/S. 1956 Save Affordable Housing Act H.R. 3077/S. 1703 Affordable Housing Tax Credit Improvement Act of 2019 H.R. 3316 Neighborhood Homes Investment Act H.R. 5187/S. 2951 Housing Is Infrastructure Act of 2019

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), SENATE, Treasury, Dept of

HUD Appropriations, Opportunity Zones, Private Activity Bonds, Down Payment Assistance, Low Income Housing Tax Credit, HOME Investment Program, and Homelessness H.R. 3479/S. 1956 Save Affordable Housing Act H.R. 3077/S. 1703 Affordable Housing Tax Credit Improvement Act of 2019 H.R. 3316 Neighborhood Homes Investment Act H.R. 5187/S. 2951 Housing Is Infrastructure Act of 2019

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), SENATE, Treasury, Dept of

Public Law No: 116-159: Continuing Appropriations Act, 2021 and Other Extensions Act This bill provides continuing FY2021 appropriations to federal agencies and extends expiring programs that address health care, surface transportation, agriculture, veterans benefits, and other issues. Signed on 10/1/20. S.4775 - Delivering Immediate Relief to America's Families, Schools and Small Businesses Act To provide continued emergency assistance, educational support, and health care response for individuals, families, and businesses affected by the 2020 coronavirus pandemic. Introduced 09/30/2020, by Sen. Mitch McConnell (R-KY) S.4318 - American Workers, Families, and Employers Assistance Act To provide assistance to American workers, families, and employers during the COVID-19 pandemic. This bill was apart of the Health, Economic Assistance, Liability Protection and Schools (HEALS) Act of 2020, a $1 trillion economic stimulus bill to supplement the earlier CARES Act. Introduced in Senate on 07/27/2020, by Sen. Chuck Grassley (R-IA) Public Law No: 116-151: Protecting Nonprofits from Catastrophic Cash Flow Strain Act of 2020 This bill permits certain governmental entities, federally recognized tribes, and nonprofit organizations to make up front payments of 50% of unemployment benefits into the state Unemployment Trust Fund (in lieu of contributions) to be used exclusively to reduce such payments resulting from the COVID-19 (i.e., coronavirus disease 2019) pandemic. Currently, the Department of Labor issued guidance on April 27, 2020 (UIPL 18-20), requiring states to collect 100% of such payments up front and then reimburse them by 50% later. In addition, the bill allows states to opt to issue such reimbursements or to reduce the amounts required to be paid for weeks of employment after March 12, 2020, and before enactment of this bill. Signed into law on 8/3/2020 Protecting Renters from Evictions and Fees Act of 2020 (H.R.7402/S. 4097) This bill expands the moratorium on evictions to include all tenants, as opposed to tenants of federally assisted properties, and extends the moratorium until March 27, 2021. Introduced on June 29, 2020, by Senator Warren, Rep Garcia and Rep Lee. Public Law No: 116-136 (03/27/2020) - Coronavirus Aid, Relief, and Economic Security Act or the CARES Act This bill responds to the COVID-19 (i.e., coronavirus disease 2019) outbreak and its impact on the economy, public health, state and local governments, individuals, and businesses. DIVISION A establishes the Paycheck Protection Program to provide eight weeks of cash flow assistance to small businesses through federally guaranteed loans to employers who maintain their payroll. (Sec. 4024) Tenants in specified federally backed housing (e.g., federally subsidized housing, rural voucher-program housing, and housing financed through federally backed mortgages) may not be evicted for 120 days beginning on the date of enactment of this subtitle. A lessor that serves an eviction notice after this time period must provide the tenant with 30 days to vacate. Furthermore, during the 120-day moratorium, tenants may not be charged late fees, penalties, or other charges for nonpayment of rent. This title provides FY2020 appropriations for the Department of Housing and Urban Development (HUD). H.R.6697 Local Chamber, Tourism, and 501(c)(6) Protection Act of 2020 This bill modifies the Paycheck Protection Program implemented by the Small Business Administration in response to COVID-19 (i.e., coronavirus disease 2019) to include certain entities and exclude certain individuals. Specifically, the bill expands the program to encompass organizations with 300 or fewer employees that operate under section 501(c)(6) of the Internal Revenue Code (other than a professional football league). Introduced in House (05/05/2020) Paycheck Protection Program Expansion Act of 2020 or the PPP Expansion Act of 2020 This bill expands the Paycheck Protection Program, established to support small businesses in response to COVID-19 (i.e., coronavirus disease 2019), to encompass additional entities including (1) labor, agricultural, or horticultural organizations; and (2) nonprofit business leagues, chambers of commerce, and boards of trade. Introduced in House (04/17/2020) H.R.6314 - Emergency Rental Assistance Act of 2020 This bill authorizes additional grants under the Emergency Solutions Grants program, administered by the Department of Housing and Urban Development, for states, local governments, and nonprofit organizations to provide expanded housing support to individuals and families who are homeless or at risk of homelessness in response to needs arising from the COVID-19 (i.e., coronavirus disease 2019) public-health emergency. Introduced in House (03/23/2020) H.R.6820/S.3685 - Emergency Rental Assistance and Rental Market Stabilization Act of 2020 To provide emergency rental assistance under the Emergency Solutions Grants program of the Secretary of Housing and Urban Development in response to the public health emergency resulting from the coronavirus, and for other purposes. Introduced in Senate (05/12/2020) H.R.6873 - Emergency Housing Assistance for Older Adults Act of 2020 This bill authorizes additional assistance for supportive housing for the elderly. Among other things, the bill authorizes additional rental assistance for low-income elderly persons and additional grants to certain federally assisted housing projects to provide service coordinators to prevent, prepare for, or respond to the COVID-19 (i.e., coronavirus disease 2019) public health emergency. Introduced in House (05/14/2020) H.R.7301 - Emergency Housing Protections and Relief Act of 2020 To prevent evictions, foreclosures, and unsafe housing conditions resulting from the COVID-19 pandemic, and for other purposes. Introduced 06/24/2020 H.R. 6800 Health and Economic Recovery Omnibus Emergency Solutions Act or the HEROES Act This bill responds to the COVID-19 (i.e., coronavirus disease 2019) outbreak and its impact on the economy, public health, state and local governments, individuals, and businesses. Among other things, the bill provides FY2020 emergency supplemental appropriations to federal agencies; provides additional direct payments of up to $1,200 per individual; expands paid sick days, family and medical leave, unemployment compensation, nutrition and food assistance programs, housing assistance, and payments to farmers; modifies and expands the Paycheck Protection Program, which provides loans and grants to small businesses and nonprofit organizations; expands several tax credits and deductions; and extends and expands the moratorium on certain evictions and foreclosures. Introduced in House (05/12/2020); passed in House (05/15/2020) H.R. 3055: Commerce, Justice, Science, Agriculture, Rural Development, Food and Drug Administration, Interior, Environment, Military Construction, Veterans Affairs, Transportation, and Housing and Urban Development Appropriations Act, 2020 This bill provides FY2020 appropriations for several federal departments and agencies. It includes 5 of the 12 regular FY2020 appropriations bills: the Commerce, Justice, Science, and Related Agencies Appropriations Act, 2020; the Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2020; the Department of the Interior, Environment, and Related Agencies Appropriations Act, 2020; the Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2020; and the Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2020. H.R. 5187 & S. 2951: Housing is Infrastructure Act of 2019 In order to address the shortage of affordable homes across the country, Sen. Harris (D-CA) and Rep. Waters (D-CA) have introduced the Housing is Infrastructure Act, which calls for billions of dollars in federal investments in critical housing programs, such as the Public Housing Capital Fund, the National Housing Trust, the HOME program, and the Rural Multi-Family Preservation and Revitalization Demonstration. H.R. 1585; S. 2843; S.2920: The Violence Against Women Reauthorization Act of 2019 Following the lapse of the Violence Against Women Act (VAWA) in February 2019, lawmakers introduced various bills to reauthorize protections for domestic violence survivors while adding significant new housing requirements. In the House of Representatives proposed reauthorization, new provisions include adjusting resident screening requirements, expanding emergency transfer requirements, expanding requirements regarding early termination of assistance, and expanding access to Tenant Protection Vouchers for domestic violence survivors. Both Senator Feinstein (D-CA) and Senator Ernst (R-IA) introduced separate VAWA bills in November. Although approaching the issue differently, both bills create a designated housing voucher pool to protect victims of violence living in assisted housing, address the issue of tenants not in good standing, and the role of federal preferences for emergency transfer applications. S. 787 / H.R. 1737: American Housing and Economic Mobility Act of 2019 This bill calls for using federal funds to build 3.2 million affordable housing units over ten years, which Sen. Warren says would bring rents down 10% and create 1.5 million new jobs. The bill would also create an infrastructure grant program to incentivize local governments to address restrictive zoning laws, while also broadening Community Reinvestment Act requirements to include credit unions and community banks. The bill also proposes adjusting the Fair Housing Act to include protections for gender identity, sexual orientation, marital status, and source of income. To fund the proposals, the bill would repeal recent estate tax cuts for wealthiest families. S. 291 / H.R. 1122: The Housing Choice Voucher Mobility Demonstration Act of 2019 The legislation authorizes the Secretary of HUD to carry out a housing choice voucher (HCV) mobility demonstration to encourage families receiving vouchers to move to lower-poverty areas and expand access to opportunity areas. Under the legislation, HUD would identify PHAs to participate in the mobility demonstration program through a competitive process, and some requirements could be waived or adjusted for the participating PHAs. H.R. 232: Landlord Accountability Act of 2019 This legislation makes source of income a protected class under the Fair Housing Act, establishes fines for landlords who intentionally disqualify units from federal housing programs by letting them fall into disrepair, and establishes new Multifamily Housing Complaint Resolution Program to investigate and resolve landlord/tenant disputes. S. 767: Housing for Homeless Students Act of 2019 This bill amends the IRS Housing Credit guidelines to qualify low-income building units that provide housing for homeless children, youth, and veterans who are full-time students. In order to become eligible for the LIHTC, the building units student residents must have been homeless during any portion of the preceding five years (for veterans) or seven years (for children and youth). S. 1703 / H.R. 3077: The Affordable Housing Credit Improvement Act This bill seeks to expand the LIHTC and includes additional provisions to make the program more streamlined and flexible. The Housing Credit allocation authority would be expanded by 50%, which is expected to finance the development or preservation of up to 400,000 additional affordable units over the next decade (the expansion provision is excluded from the House version of the bill). The bill would also: provide a minimum 4% Housing Credit rate for the acquisition of affordable housing and for multifamily Housing Bond-financed developments; create incentives for projects that target homeless or extremely low-income individuals and families, as well as in Native American communities; allow LIHTC properties to claim clean energy credits such as the Energy Efficient New Homes Credit; align LIHTC rules, such as the student rule, more closely with HUD regulations; rename the LIHTC to the Affordable Housing Tax Credit (AHTC); and more. S. 1106 / H.R. 2169: Rent Relief Act of 2019 This bill allows a refundable tax credit for individuals who pay rent for a principal residence that exceeds 30% of the individual's gross income for the taxable year. The amount of the credit ranges from 25% to 100% of the excess rent, depending on the gross income of the taxpayer. The credit is not available for taxpayers with gross income that exceeds $100,000 ($125,000 for a taxpayer whose principal residence is located in a high-cost area, as defined by the bill). Rent that exceeds 100% of the small area fair market rent (including the utility allowance) for the residence may not be taken into account for the purpose of determining the amount of the credit. For individuals who reside in government-subsidized housing, the bill allows a credit equal to 1/12 of the rent paid by the taxpayer (and not subsidized under the program) during the year with respect to the residence. H.R. 3620 - Strategy and Investment in Rural Housing Preservation Act of 2019 This bill would permanently authorize the U.S. Department of Agricultures (USDA) Multifamily Housing Preservation and Revitalization (MPR) Program; allow decoupling of Rental Assistance as a last resort; authorize vouchers for residents after a mortgage matures, is prepaid, or is foreclosed; require USDA to come up with a plan for preservation of rural multifamily housing backed by USDA loans; and establish an advisory committee to advise USDA in implementing this plan. S. 1772 / H.R. 3211: Task Force on the Impact of the Affordable Housing Crisis Act of 2019 This bill seeks to create a task force to evaluate and quantify how the affordable housing crisis impacts life outcomes and increases costs for non-housing programs at the federal, state, and local levels. The task force would also make recommendations to Congress on how to use affordable housing to improve the effectiveness of other federal programs. H.R.3167: The National Flood Insurance Program Reauthorization Act of 2019 This is bipartisan legislation that reauthorizes the NFIP for five years and also includes a number of reforms to increase affordability, improve mapping, enhance mitigation, and modernize the NFIP. H.R. 2763, The Keeping Families Together Act of 2019 This legislation that would block HUD from implementing a proposed rule that would terminate housing benefits for families with mixed-immigration status, resulting in evictions and family separations. S.1956 / H.R. 3479: Save Affordable Housing Act of 2019 This legislation would repeal the qualified contract option for LIHTC properties. As the law currently stands, owners are permitted to pursue a Qualified Contract, which most often results in the ability for properties to convert to market rate after just 15 years. The Save Affordable Housing Act would prevent the premature loss of affordable housing and ensure that Housing Credit properties remain affordable for at least 30 years. S. 755 / H.R.1690 - Safe Housing for Families Act of 2019 This legislation would require carbon monoxide detectors in federally-assisted housing. The bill also authorizes $300 million over three years to fund the installation and maintenance of carbon monoxide detectors in Department of Housing and Urban Development-subsidized housing units that have combustion-fueled appliances or a ventilation system that connects them to such units. S. 2076 / H.R. 3685: Fair Chance at Housing Act This legislation would reform the eviction and screening policies for individuals with a criminal history. Specifically, S. 2076/H.R. 3685 would provide PHAs with additional administrative funding for helping to house ex-offenders through the Section 8 Housing Choice Voucher program; ban 1-strike policies, which allow tenants to be evicted for a single incident of criminal activity, no matter how minor, in favor of a holistic review; ban no-fault policies, which allow an entire family to be evicted for criminal activity by a guest of a household member even without the knowledge of anyone in the household; raise the standards of evidence to be used by public housing authorities (PHAs) and owners and require a holistic consideration of all mitigating circumstances when making screening or eviction determinations based on criminal activity; ensure that tenants who are evicted for criminal activity and applicants who are denied admission for criminal activity are given adequate written notice of the reasons for the decision, and the opportunity to present mitigating evidence or appeal a decision; and prohibit the use of suspicionless drug and alcohol testing by owners and PHAs. S. 2486: Prevent Evictions Act of 2019 and S. 3030: Eviction Crisis Act of 2019 These bills create landlord-tenant mediation program to bring landlords and tenants to the table to find informal, mutually agreed upon solutions that keep tenants in their homes; directs HUD to study the potential for certain types of rent insurance to be cost-effective eviction mitigation tools, and other efforts to prevent and understand evictions. Public Law No: 116-127, H.R. 6201, Families First Coronavirus Response Act This bill responds to the COVID-19 (i.e., coronavirus disease 2019) outbreak by providing paid sick leave, tax credits, and free COVID-19 testing; expanding food assistance and unemployment benefits; and increasing Medicaid funding. This bill also provides FY2020 supplemental appropriations for federal agencies to respond to the COVID-19 outbreak. Signed into law 3/18/20. Public Law No: 116-94 FY2020 Further Consolidated Appropriations Act This amended and enacted bill contains the FY2020 Further Consolidated Appropriations Act, H.R. 1865, which provides FY2020 regular appropriations for eight bills by division: Division A - Labor-HHS-Education; Division B-Agriculture; Division C-Energy and Water; Division D - Interior; Division E-Legislative Branch; Division F - Military Construction-VA; Division G - State-Foreign Operations; and Division H - Transportation-HUD. Signed into law on 12/20/2019. Public Law No: 116-69: 2nd FY2020 Continuing Appropriations Resolution (through 12/20/2019) This bill provided further continuing appropriations for federal agencies until December 20, 2019. Public Law No: 116-59: FY2020 Continuing Appropriations Resolution (through 11/21/2019) This bill provided continuing appropriations for federal agencies to avert a government shutdown at the end of Fiscal Year 2019. Public Law No: 116-6 (H.J.Res. 31) - Consolidated Appropriations Act of 2019 This bill funded the remainder of the federal government (Homeland Security, Agriculture, Commerce/Justice, Science, Financial Services, Interior, State/Foreign Operations, and Transportation/HUD) for Fiscal Year 2019. The law prevented another partial government shutdown that would have otherwise occurred when the existing CR expired. Signed by the President on 2/15/2019. Pub.L.No: 116-5 (H.J.Res. 28) - FY2019 Further Additional Continuing Appropriation Act A short-term Continuing Resolution (CR) for agencies affected by the shutdown, including HUD and USDA. Signed by the President on 1/25/19. Public Law No: 116-59 Continuing Appropriations Act, 2020, and Health Extenders Act of 2019, Signed by President on 09/27/2019. This bill provides FY2020 continuing appropriations to federal agencies through November 21, 2019. The bill funds most projects and activities at the FY2019 levels with several exceptions that provide funding flexibility and additional appropriations to various programs. The bill also includes a provision that permits the Department of Agriculture to continue making payments to farmers affected by retaliatory tariffs by accelerating reimbursements to the Commodity Credit Corporation for certain net realized losses sustained in FY2019. Public Law No: 116-37 Bipartisan Budget Act of 2019, Signed by President on 08/02/2019. This bill increases discretionary spending limits, suspends the debt limit, and modifies budget enforcement procedures. The bill increases the FY2020 and FY2021 discretionary spending limits for defense and nondefense spending. The bill also (1) specifies limits for Overseas Contingency Operations funding, which is exempt from discretionary spending limits; and (2) requires the FY2020 discretionary spending limits to be adjusted to accommodate specified funding for the 2020 Census. The bill suspends the public debt limit through July 31, 2021. On August 1, 2021, the limit will be increased to accommodate obligations issued during the suspension period. All policies relating to Centers for Disease Control and Prevention (CDC), Department of Health and Human Services (HHS), Notice to Temporary Halt in Residential Evictions To Prevent the Further Spread of COVID-19 All policies relating to the Presidents Executive Order on Fighting the Spread of COVID-19 by Providing Assistance to Renters and Homeowners All policies relating to Depts. of HUD, Treasury, USDA, Homeland Security, SBA, and Labor coronavirus response efforts. All policies relating to access to the Paycheck Protection Program (PPP) All policies relating to Depts. of HUD, Treasury, and USDA Disaster Recovery efforts in PDD-areas. All policies relating to A Budget for Americas Future - Presidents Budget FY 2021 All policies relating to HUD Real Assessment Estate Center (REAC) and physical inspections All policies relating to Housing Assistance Payments (HAP) All policies relating to Project Rental Assistance (PRACs) All policies relating to Fair Market Rents and Small Area Fair Market Rents All policies relating to HOME Investment Partnership Program All policies relating to Community Development Block Grant All policies relating to HUD Rental Assistance (Housing Choice Vouchers and Project-Based Rental Assistance) Programs All policies relating to USDA-RHS Section 521 Rental Assistance Program, Section 515 Rural Rental Housing, Section 542 Rural Development Voucher, and 538 Guaranteed Rural Rental Housing Program. All policies relating to Management and Occupancy Reviews (MORs) All policies relating to the Rental Assistance Demonstration All policies relating to the Family Self Sufficiency Program All policies relating to Housing Finance Reform All policies relating to Housing and Community Development Act of 1980, including Mixed Immigration status of households All policies relating to Lead-Based Paint All Policies related to the White House Announces Interagency Council on Barriers to Affordable Housing All Policies related to the Fair Housing Act All Policies related to the Foster Youth to Independence initiative All Policies related to the Community Development Block Grant - Disaster Recovery (CDBG-DR) All Policies related to the Inadmissibility on Public Charge Grounds Rule All Policies related to Opportunity Zones All Policies related to the coronavirus pandemic. All Policies related to the CARES Act implementation.

S.4078 - The Emergency Affordable Housing Act of 2020 A bill to amend the Internal Revenue Code of 1986 to improve the low-income housing credit and provide relief relating to the coronavirus emergency, and for other purposes. This bill would: permanently increase the annual Housing Credit authority from $2.81 per capita to $4.56 per capita, and increase the small state minimum from $3,217,500 to $5,214,051, both phased in over two years; set a permanent minimum 4 percent rate for tax-exempt bond-financed properties; lower the financed-by threshold for tax-exempt bond financing necessary to trigger the 4 percent Housing Credit from 50 percent to 25 percent; establish new 30 percent basis boosts for properties in rural areas, Indian areas, and for bond-financed properties for which the state agency determines a basis boost is needed for financial feasibility; establish a new 50 percent basis boost for properties in which at least 20 percent of the units are reserved for and affordable to extremely low-income (ELI) households (the basis boost would be available proportionally based on the percent of ELI units in the property). Introduced (6/25/2020) S. 1703 / H.R. 3077: The Affordable Housing Credit Improvement Act This bill seeks to expand the LIHTC and includes additional provisions to make the program more streamlined and flexible. The Housing Credit allocation authority would be expanded by 50%, which is expected to finance the development or preservation of up to 400,000 additional affordable units over the next decade (the expansion provision is excluded from the House version of the bill). The bill would also: provide a minimum 4% Housing Credit rate for the acquisition of affordable housing and for multifamily Housing Bond-financed developments; create incentives for projects that target homeless or extremely low-income individuals and families, as well as in Native American communities;; allow LIHTC properties to claim clean energy credits such as the Energy Efficient New Homes Credit; align LIHTC rules, such as the student rule, more closely with HUD regulations; rename the LIHTC to the Affordable Housing Tax Credit (AHTC); and more. S. 1106 / H.R. 2169: Rent Relief Act of 2019 This bill allows a refundable tax credit for individuals who pay rent for a principal residence that exceeds 30% of the individual's gross income for the taxable year. The amount of the credit ranges from 25% to 100% of the excess rent, depending on the gross income of the taxpayer. The credit is not available for taxpayers with gross income that exceeds $100,000 ($125,000 for a taxpayer whose principal residence is located in a high-cost area, as defined by the bill). Rent that exceeds 100% of the small area fair market rent (including the utility allowance) for the residence may not be taken into account for the purpose of determining the amount of the credit. For individuals who reside in government-subsidized housing, the bill allows a credit equal to 1/12 of the rent paid by the taxpayer (and not subsidized under the program) during the year with respect to the residence. S.1956 / H.R. 3479: Save Affordable Housing Act of 2019 This legislation would repeal the qualified contract option for LIHTC properties. As the law currently stands, owners are permitted to pursue a Qualified Contract, which most often results in the ability for properties to convert to market rate after just 15 years. The Save Affordable Housing Act would prevent the premature loss of affordable housing and ensure that Housing Credit properties remain affordable for at least 30 years. All Policies related to Tax Reform; all provisions related to the Low Income Housing Tax Credit, Opportunity Zones, and the UBIT Fringe Benefits Tax. All policies relating to the Low Income Housing Tax Credit. All policies relating to the Unrelated Business Income Tax (UBIT). All policies relating to the Low Income Housing Tax Credit in response to the Coronavirus. All policies relating to the Paycheck Protection Program (PPP).

H.R. 1680, "New Markets Tax Credit Extension Act of 2019" H.R. 1148, "2018 National Disaster Tax Relief Act" H.R. 2593, Opportunity Zone Reporting Requirements H.R. 3077, Affordable Housing Credit Improvement Act H.R. 3479, Save Affordable Housing Act of 2019 S.750, "New Markets Tax Credit Extension Act of 2019" S.1344, Opportunity Zones Reporting Requirements S 1703, Affordable Housing Credit Improvement Act S.1956, Save Affordable Housing Act of 2019

Client expense: $124,917 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1680, "New Markets Tax Credit Extension Act of 2019" H.R. 1148, "2018 National Disaster Tax Relief Act" H.R. 2593, Opportunity Zone Reporting Requirements H.R. 3077, Affordable Housing Credit Improvement Act H.R. 3479, Save Affordable Housing Act of 2019 S.750, "New Markets Tax Credit Extension Act of 2019" S.1344, Opportunity Zones Reporting Requirements S 1703, Affordable Housing Credit Improvement Act S.1956, Save Affordable Housing Act of 2019

Client expense: $124,917 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Opportunity Zones, Private Activity Bonds, Low Income Housing Tax Credit H.R. 3479/S. 1956 Save Affordable Housing Act H.R. 3077/S. 1703 Affordable Housing Tax Credit Improvement Act of 2019 H.R. 3316 Neighborhood Homes Investment Act H.R. 5187/S. 2951 Housing Is Infrastructure Act of 2019

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), SENATE, Treasury, Dept of

HUD Appropriations, Opportunity Zones, Private Activity Bonds, Down Payment Assistance, Low Income Housing Tax Credit, HOME Investment Program, and Homelessness H.R. 3479/S. 1956 Save Affordable Housing Act H.R. 3077/S. 1703 Affordable Housing Tax Credit Improvement Act of 2019 H.R. 3316 Neighborhood Homes Investment Act H.R. 5187/S. 2951 Housing Is Infrastructure Act of 2019

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), SENATE, Treasury, Dept of

HUD Appropriations, Down-Payment Assistance, HOME Investment Program, and Homelessness H.R. 3479/S. 1956 Save Affordable Housing Act H.R. 3077/S. 1703 Affordable Housing Tax Credit Improvement Act of 2019 H.R. 3316 Neighborhood Homes Investment Act H.R. 5187/S. 2951 Housing Is Infrastructure Act of 2019

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), SENATE, Treasury, Dept of

HUD Appropriations, Down-Payment Assistance, HOME Investment Program, and Homelessness H.R. 3479/S. 1956 Save Affordable Housing Act H.R. 3077/S. 1703 Affordable Housing Tax Credit Improvement Act of 2019 H.R. 3316 Neighborhood Homes Investment Act H.R. 5187/S. 2951 Housing Is Infrastructure Act of 2019

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), SENATE, Treasury, Dept of

Opportunity Zones, Private Activity Bonds, Low Income Housing Tax Credit H.R. 3479/S. 1956 Save Affordable Housing Act H.R. 3077/S. 1703 Affordable Housing Tax Credit Improvement Act of 2019 H.R. 3316 Neighborhood Homes Investment Act H.R. 5187/S. 2951 Housing Is Infrastructure Act of 2019

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), SENATE, Treasury, Dept of

HUD Appropriations, Opportunity Zones, Private Activity Bonds, Down Payment Assistance, Low Income Housing Tax Credit, HOME Investment Program, and Homelessness H.R. 3479/S. 1956 Save Affordable Housing Act H.R. 3077/S. 1703 Affordable Housing Tax Credit Improvement Act of 2019 H.R. 3316 Neighborhood Homes Investment Act H.R. 5187/S. 2951 Housing Is Infrastructure Act of 2019

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), SENATE, Treasury, Dept of

S.4078 - The Emergency Affordable Housing Act of 2020 A bill to amend the Internal Revenue Code of 1986 to improve the low-income housing credit and provide relief relating to the coronavirus emergency, and for other purposes. This bill would: permanently increase the annual Housing Credit authority from $2.81 per capita to $4.56 per capita, and increase the small state minimum from $3,217,500 to $5,214,051, both phased in over two years; set a permanent minimum 4 percent rate for tax-exempt bond-financed properties; lower the financed-by threshold for tax-exempt bond financing necessary to trigger the 4 percent Housing Credit from 50 percent to 25 percent; establish new 30 percent basis boosts for properties in rural areas, Indian areas, and for bond-financed properties for which the state agency determines a basis boost is needed for financial feasibility; establish a new 50 percent basis boost for properties in which at least 20 percent of the units are reserved for and affordable to extremely low-income (ELI) households (the basis boost would be available proportionally based on the percent of ELI units in the property). Introduced (6/25/2020) S. 1703 / H.R. 3077: The Affordable Housing Credit Improvement Act This bill seeks to expand the LIHTC and includes additional provisions to make the program more streamlined and flexible. The Housing Credit allocation authority would be expanded by 50%, which is expected to finance the development or preservation of up to 400,000 additional affordable units over the next decade (the expansion provision is excluded from the House version of the bill). The bill would also: provide a minimum 4% Housing Credit rate for the acquisition of affordable housing and for multifamily Housing Bond-financed developments; create incentives for projects that target homeless or extremely low-income individuals and families, as well as in Native American communities;; allow LIHTC properties to claim clean energy credits such as the Energy Efficient New Homes Credit; align LIHTC rules, such as the student rule, more closely with HUD regulations; rename the LIHTC to the Affordable Housing Tax Credit (AHTC); and more. S. 1106 / H.R. 2169: Rent Relief Act of 2019 This bill allows a refundable tax credit for individuals who pay rent for a principal residence that exceeds 30% of the individual's gross income for the taxable year. The amount of the credit ranges from 25% to 100% of the excess rent, depending on the gross income of the taxpayer. The credit is not available for taxpayers with gross income that exceeds $100,000 ($125,000 for a taxpayer whose principal residence is located in a high-cost area, as defined by the bill). Rent that exceeds 100% of the small area fair market rent (including the utility allowance) for the residence may not be taken into account for the purpose of determining the amount of the credit. For individuals who reside in government-subsidized housing, the bill allows a credit equal to 1/12 of the rent paid by the taxpayer (and not subsidized under the program) during the year with respect to the residence. S.1956 / H.R. 3479: Save Affordable Housing Act of 2019 This legislation would repeal the qualified contract option for LIHTC properties. As the law currently stands, owners are permitted to pursue a Qualified Contract, which most often results in the ability for properties to convert to market rate after just 15 years. The Save Affordable Housing Act would prevent the premature loss of affordable housing and ensure that Housing Credit properties remain affordable for at least 30 years. All Policies related to Tax Reform; all provisions related to the Low Income Housing Tax Credit, Opportunity Zones, and the UBIT Fringe Benefits Tax. All policies relating to the Low Income Housing Tax Credit. All policies relating to the Unrelated Business Income Tax (UBIT). All policies relating to the Low Income Housing Tax Credit in response to the Coronavirus. All policies relating to the Paycheck Protection Program (PPP).

Public Law No: 116-136 (03/27/2020) - Coronavirus Aid, Relief, and Economic Security Act or the CARES Act This bill responds to the COVID-19 (i.e., coronavirus disease 2019) outbreak and its impact on the economy, public health, state and local governments, individuals, and businesses. DIVISION A establishes the Paycheck Protection Program to provide eight weeks of cash flow assistance to small businesses through federally guaranteed loans to employers who maintain their payroll. (Sec. 4024) Tenants in specified federally backed housing (e.g., federally subsidized housing, rural voucher-program housing, and housing financed through federally backed mortgages) may not be evicted for 120 days beginning on the date of enactment of this subtitle. A lessor that serves an eviction notice after this time period must provide the tenant with 30 days to vacate. Furthermore, during the 120-day moratorium, tenants may not be charged late fees, penalties, or other charges for nonpayment of rent. This title provides FY2020 appropriations for the Department of Housing and Urban Development (HUD). H.R.6697 Local Chamber, Tourism, and 501(c)(6) Protection Act of 2020 This bill modifies the Paycheck Protection Program implemented by the Small Business Administration in response to COVID-19 (i.e., coronavirus disease 2019) to include certain entities and exclude certain individuals. Specifically, the bill expands the program to encompass organizations with 300 or fewer employees that operate under section 501(c)(6) of the Internal Revenue Code (other than a professional football league). Introduced in House (05/05/2020) Paycheck Protection Program Expansion Act of 2020 or the PPP Expansion Act of 2020 This bill expands the Paycheck Protection Program, established to support small businesses in response to COVID-19 (i.e., coronavirus disease 2019), to encompass additional entities including (1) labor, agricultural, or horticultural organizations; and (2) nonprofit business leagues, chambers of commerce, and boards of trade. Introduced in House (04/17/2020) H.R.6314 -Emergency Rental Assistance Act of 2020 This bill authorizes additional grants under the Emergency Solutions Grants program, administered by the Department of Housing and Urban Development, for states, local governments, and nonprofit organizations to provide expanded housing support to individuals and families who are homeless or at risk of homelessness in response to needs arising from the COVID-19 (i.e., coronavirus disease 2019) public-health emergency. Introduced in House (03/23/2020) H.R.6820/S.3685 - Emergency Rental Assistance and Rental Market Stabilization Act of 2020 To provide emergency rental assistance under the Emergency Solutions Grants program of the Secretary of Housing and Urban Development in response to the public health emergency resulting from the coronavirus, and for other purposes. Introduced in Senate (05/12/2020) H.R.6873 - Emergency Housing Assistance for Older Adults Act of 2020 This bill authorizes additional assistance for supportive housing for the elderly. Among other things, the bill authorizes additional rental assistance for low-income elderly persons and additional grants to certain federally assisted housing projects to provide service coordinators to prevent, prepare for, or respond to the COVID-19 (i.e., coronavirus disease 2019) public health emergency. Introduced in House (05/14/2020) H.R.7301 - Emergency Housing Protections and Relief Act of 2020 To prevent evictions, foreclosures, and unsafe housing conditions resulting from the COVID-19 pandemic, and for other purposes. Introduced 06/24/2020 H.R. 6800 Health and Economic Recovery Omnibus Emergency Solutions Act or the HEROES Act This bill responds to the COVID-19 (i.e., coronavirus disease 2019) outbreak and its impact on the economy, public health, state and local governments, individuals, and businesses. Among other things, the bill provides FY2020 emergency supplemental appropriations to federal agencies; provides additional direct payments of up to $1,200 per individual; expands paid sick days, family and medical leave, unemployment compensation, nutrition and food assistance programs, housing assistance, and payments to farmers; modifies and expands the Paycheck Protection Program, which provides loans and grants to small businesses and nonprofit organizations; expands several tax credits and deductions; and extends and expands the moratorium on certain evictions and foreclosures. Introduced in House (05/12/2020); passed in House (05/15/2020) S.1919/H.R. 4351, the Yes in My Backyard (YIMBY) Act This bill requires certain Community Development Block Grant program recipients to submit to the Department of Housing and Urban Development information regarding their implementation of certain land-use policies (e.g., policies for reducing minimum lot size). H.R. 3055: Commerce, Justice, Science, Agriculture, Rural Development, Food and Drug Administration, Interior, Environment, Military Construction, Veterans Affairs, Transportation, and Housing and Urban Development Appropriations Act, 2020 This bill provides FY2020 appropriations for several federal departments and agencies. It includes 5 of the 12 regular FY2020 appropriations bills: the Commerce, Justice, Science, and Related Agencies Appropriations Act, 2020; the Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2020; the Department of the Interior, Environment, and Related Agencies Appropriations Act, 2020; the Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2020; and the Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2020. H.R. 5185 & S. 2876: Green New Deal for Public Housing Act Sen. Sanders (I-VT) and Rep. Ocasio-Cortez (D-NY) have called for a ten-year investment effort to sustainably retrofit the nations public housing stock through the Green New Deal for Public Housing Act. H.R. 5187 & S. 2951: Housing is Infrastructure Act of 2019 In order to address the shortage of affordable homes across the country, Sen. Harris (D-CA) and Rep. Waters (D-CA) have introduced the Housing is Infrastructure Act, which calls for billions of dollars in federal investments in critical housing programs, such as the Public Housing Capital Fund, the National Housing Trust, the HOME program, and the Rural Multi-Family Preservation and Revitalization Demonstration. H.R. 1585; S. 2843; S.2920: The Violence Against Women Reauthorization Act of 2019 Following the lapse of the Violence Against Women Act (VAWA) in February 2019, lawmakers introduced various bills to reauthorize protections for domestic violence survivors while adding significant new housing requirements. In the House of Representatives proposed reauthorization, new provisions include adjusting resident screening requirements, expanding emergency transfer requirements, expanding requirements regarding early termination of assistance, and expanding access to Tenant Protection Vouchers for domestic violence survivors. Both Senator Feinstein (D-CA) and Senator Ernst (R-IA) introduced separate VAWA bills in November. Although approaching the issue differently, both bills create a designated housing voucher pool to protect victims of violence living in assisted housing, address the issue of tenants not in good standing, and the role of federal preferences for emergency transfer applications. H.R. 1856: Ending Homelessness Act of 2019 This comprehensive plan to address homelessness provides $13.27 billion in mandatory emergency relief funding over five years to programs and services addressing homelessness; provides funding for new permanent units through McKinney-Vento Homelessness Assistance Grants; expands funding for special purpose vouchers, units for ELI and homeless preference, service coordination and outreach; and provides $20 million for states and localities to integrate healthcare and housing initiatives. S. 787 / H.R. 1737: American Housing and Economic Mobility Act of 2019 This bill calls for using federal funds to build 3.2 million affordable housing units over ten years, which Sen. Warren says would bring rents down 10% and create 1.5 million new jobs. The bill would also create an infrastructure grant program to incentivize local governments to address restrictive zoning laws, while also broadening Community Reinvestment Act requirements to include credit unions and community banks. The measure also provides down payment assistance aimed at borrowers historically denied mortgages, as well as families who have not recovered from losing homes during the financial crisis. The bill also proposes adjusting the Fair Housing Act to include protections for gender identity, sexual orientation, marital status, and source of income. To fund the proposals, the bill would repeal recent estate tax cuts for wealthiest families. S. 1066: Targeting Resources into Communities in Need Act of 2019 This legislation aims to better target federal grant dollars to high-poverty urban, rural, and tribal communities. The bill expands application of the 10-20-30 allocation formula, which requires that a minimum of 10 percent of federal funds of a particular federal program go to communities with persistent poverty, defined as a county where the poverty level has been 20 percent or higher over the past 30 years. S. 291 / H.R. 1122: The Housing Choice Voucher Mobility Demonstration Act of 2019 The legislation authorizes the Secretary of HUD to carry out a housing choice voucher (HCV) mobility demonstration to encourage families receiving vouchers to move to lower-poverty areas and expand access to opportunity areas. Under the legislation, HUD would identify PHAs to participate in the mobility demonstration program through a competitive process, and some requirements could be waived or adjusted for the participating PHAs. S. 257: Tribal HUD-VASH Act of 2019 Seeking to combat homelessness and improve support services for Native American veterans, this legislation would authorize a joint tribal housing initiative between HUD and the VASH program. The bill also fosters collaboration between HUD, Veterans Affairs, and the Indian Health Service in implementing housing initiatives. H.R. 927: Sustainable Communities Act of 2019 This legislation builds on HUDs Sustainable Communities Initiative (SCI), which provided Regional Planning Grants to locally-led initiatives. It encourages local and federal collaboration to create more sustainable housing, environmental, transportation, and infrastructure programs. H.R. 232: Landlord Accountability Act of 2019 This legislation makes source of income a protected class under the Fair Housing Act, establishes fines for landlords who intentionally disqualify units from federal housing programs by letting them fall into disrepair, and establishes new Multifamily Housing Complaint Resolution Program to investigate and resolve landlord/tenant disputes. H.R. 2001: Homeless Children and Youth Act of 2019 This bill aligns the HUD definition for homelessness with the definition used to verify eligibility for other federal programs, such as the National School Lunch Program. The adjustment would expand access to assistance programs and alleviate confusion between agencies. S. 767: Housing for Homeless Students Act of 2019 This bill amends the IRS Housing Credit guidelines to qualify low-income building units that provide housing for homeless children, youth, and veterans who are full-time students. In order to become eligible for the LIHTC, the building units student residents must have been homeless during any portion of the preceding five years (for veterans) or seven years (for children and youth). S. 1703 / H.R. 3077: The Affordable Housing Credit Improvement Act This bill seeks to expand the LIHTC and includes additional provisions to make the program more streamlined and flexible. The Housing Credit allocation authority would be expanded by 50%, which is expected to finance the development or preservation of up to 400,000 additional affordable units over the next decade (the expansion provision is excluded from the House version of the bill). The bill would also: provide a minimum 4% Housing Credit rate for the acquisition of affordable housing and for multifamily Housing Bond-financed developments; create incentives for projects that target homeless or extremely low-income individuals and families, as well as in Native American communities;; allow LIHTC properties to claim clean energy credits such as the Energy Efficient New Homes Credit; align LIHTC rules, such as the student rule, more closely with HUD regulations; rename the LIHTC to the Affordable Housing Tax Credit (AHTC); and more. S. 1106 / H.R. 2169: Rent Relief Act of 2019 This bill allows a refundable tax credit for individuals who pay rent for a principal residence that exceeds 30% of the individual's gross income for the taxable year. The amount of the credit ranges from 25% to 100% of the excess rent, depending on the gross income of the taxpayer. The credit is not available for taxpayers with gross income that exceeds $100,000 ($125,000 for a taxpayer whose principal residence is located in a high-cost area, as defined by the bill). Rent that exceeds 100% of the small area fair market rent (including the utility allowance) for the residence may not be taken into account for the purpose of determining the amount of the credit. For individuals who reside in government-subsidized housing, the bill allows a credit equal to 1/12 of the rent paid by the taxpayer (and not subsidized under the program) during the year with respect to the residence. H.R. 3620 - Strategy and Investment in Rural Housing Preservation Act of 2019 With rural American facing a maturing mortgage crisis on affordable properties, H.R. 3620 would permanently authorize the U.S. Department of Agricultures (USDA) Multifamily Housing Preservation and Revitalization (MPR) Program; allow decoupling of Rental Assistance as a last resort; authorize vouchers for residents after a mortgage matures, is prepaid, or is foreclosed; require USDA to come up with a plan for preservation of rural multifamily housing backed by USDA loans; and establish an advisory committee to advise USDA in implementing this plan. S. 1772 / H.R. 3211: Task Force on the Impact of the Affordable Housing Crisis Act of 2019 This bill seeks to create a task force to evaluate and quantify how the affordable housing crisis impacts life outcomes and increases costs for non-housing programs at the federal, state, and local levels. The task force would also make recommendations to Congress on how to use affordable housing to improve the effectiveness of other federal programs. H.R.3167: The National Flood Insurance Program Reauthorization Act of 2019 This is bipartisan legislation that reauthorizes the NFIP for five years and also includes a number of reforms to increase affordability, improve mapping, enhance mitigation, and modernize the NFIP. H.R. 2763, The Keeping Families Together Act of 2019 This legislation that would block HUD from implementing a proposed rule that would terminate housing benefits for families with mixed-immigration status, resulting in evictions and family separations. S.1956 / H.R. 3479: Save Affordable Housing Act of 2019 This legislation would repeal the qualified contract option for LIHTC properties. As the law currently stands, owners are permitted to pursue a Qualified Contract, which most often results in the ability for properties to convert to market rate after just 15 years. The Save Affordable Housing Act would prevent the premature loss of affordable housing and ensure that Housing Credit properties remain affordable for at least 30 years. S. 755 / H.R.1690 - Safe Housing for Families Act of 2019 This legislation would require carbon monoxide detectors in federally-assisted housing. The bill also authorizes $300 million over three years to fund the installation and maintenance of carbon monoxide detectors in Department of Housing and Urban Development-subsidized housing units that have combustion-fueled appliances or a ventilation system that connects them to such units. S. 2076 / H.R. 3685: Fair Chance at Housing Act This legislation would reform the eviction and screening policies for individuals with a criminal history. Specifically, S. 2076/H.R. 3685 would provide PHAs with additional administrative funding for helping to house ex-offenders through the Section 8 Housing Choice Voucher program; ban 1-strike policies, which allow tenants to be evicted for a single incident of criminal activity, no matter how minor, in favor of a holistic review; ban no-fault policies, which allow an entire family to be evicted for criminal activity by a guest of a household member even without the knowledge of anyone in the household; raise the standards of evidence to be used by public housing authorities (PHAs) and owners and require a holistic consideration of all mitigating circumstances when making screening or eviction determinations based on criminal activity; ensure that tenants who are evicted for criminal activity and applicants who are denied admission for criminal activity are given adequate written notice of the reasons for the decision, and the opportunity to present mitigating evidence or appeal a decision; and prohibit the use of suspicionless drug and alcohol testing by owners and PHAs. S.2994 - Improving and Reinstating the Monitoring, Prevention, Accountability, Certification, and Transparency Provisions of Opportunity Zones (IMPACT Act) Congress enacted bipartisan Opportunity Zone legislation in late 2017 to incentivize private investment in locally-designated, income-qualified areas through preferential tax treatment. Sen. Scott (R-SC), the original Opportunity Zone legislation sponsor, is now looking to expand accountability and transparency in the tax benefit by requiring information on Opportunity Fund investments, including descriptions, amounts, and dates of the investments made. H.R.4307 - Build More Housing Near Transit Act The legislation that aims to increase housing options near transit and would amend the current rating criteria for the Federal Transit Administrations New Starts program, which funds transit projects, such as commuter rail, light rail and bus rapid transit, through the Capital Investment Grants (CIG) program. It would require applicants for federal transportation grants to submit housing feasibility assessments to determine how and where housing units could be built near new transit stops. The legislation would also prioritize a commitment to change local land use policies to accommodate affordable or market-rate housing near the transit projects. S. 2486: Prevent Evictions Act of 2019 and S. 3030: Eviction Crisis Act of 2019 These bills create landlord-tenant mediation program to bring landlords and tenants to the table to find informal, mutually agreed upon solutions that keep tenants in their homes; directs HUD to study the potential for certain types of rent insurance to be cost-effective eviction mitigation tools, and other efforts to prevent and understand evictions. Public Law No: 116-127, H.R. 6201, Families First Coronavirus Response Act This bill responds to the COVID-19 (i.e., coronavirus disease 2019) outbreak by providing paid sick leave, tax credits, and free COVID-19 testing; expanding food assistance and unemployment benefits; and increasing Medicaid funding. This bill also provides FY2020 supplemental appropriations for federal agencies to respond to the COVID-19 outbreak. Signed into law 3/18/20. Public Law No: 116-94 FY2020 Further Consolidated Appropriations Act This amended and enacted bill contains the FY2020 Further Consolidated Appropriations Act, H.R. 1865, which provides FY2020 regular appropriations for eight bills by division: Division A - Labor-HHS-Education; Division B-Agriculture; Division C-Energy and Water; Division D - Interior; Division E-Legislative Branch; Division F - Military Construction-VA; Division G - State-Foreign Operations; and Division H - Transportation-HUD. Signed into law on 12/20/2019. Public Law No: 116-69: 2nd FY2020 Continuing Appropriations Resolution (through 12/20/2019) This bill provided further continuing appropriations for federal agencies until December 20, 2019. Public Law No: 116-59: FY2020 Continuing Appropriations Resolution (through 11/21/2019) This bill provided continuing appropriations for federal agencies to avert a government shutdown at the end of Fiscal Year 2019. Public Law No: 116-6 (H.J.Res. 31) - Consolidated Appropriations Act of 2019 This bill funded the remainder of the federal government (Homeland Security, Agriculture, Commerce/Justice, Science, Financial Services, Interior, State/Foreign Operations, and Transportation/HUD) for Fiscal Year 2019. The law prevented another partial government shutdown that would have otherwise occurred when the existing CR expired. Signed by the President on 2/15/2019. Pub.L.No: 116-5 (H.J.Res. 28) - FY2019 Further Additional Continuing Appropriation Act A short-term Continuing Resolution (CR) for agencies affected by the shutdown, including HUD and USDA. Signed by the President on 1/25/19. Public Law No: 116-59 Continuing Appropriations Act, 2020, and Health Extenders Act of 2019, Signed by President on 09/27/2019. This bill provides FY2020 continuing appropriations to federal agencies through November 21, 2019. The bill funds most projects and activities at the FY2019 levels with several exceptions that provide funding flexibility and additional appropriations to various programs. The bill also includes a provision that permits the Department of Agriculture to continue making payments to farmers affected by retaliatory tariffs by accelerating reimbursements to the Commodity Credit Corporation for certain net realized losses sustained in FY2019. Public Law No: 116-37 Bipartisan Budget Act of 2019, Signed by President on 08/02/2019. This bill increases discretionary spending limits, suspends the debt limit, and modifies budget enforcement procedures. The bill increases the FY2020 and FY2021 discretionary spending limits for defense and nondefense spending. The bill also (1) specifies limits for Overseas Contingency Operations funding, which is exempt from discretionary spending limits; and (2) requires the FY2020 discretionary spending limits to be adjusted to accommodate specified funding for the 2020 Census. The bill suspends the public debt limit through July 31, 2021. On August 1, 2021, the limit will be increased to accommodate obligations issued during the suspension period. All policies relating to Depts. of HUD, Treasury, USDA, Homeland Security, SBA, and Labor coronavirus response efforts. All policies relating to Depts. of HUD, Treasury, and USDA Disaster Recovery efforts in PDD-areas. All policies relating to A Budget for Americas Future - Presidents Budget FY 2021 All policies relating to HUD Real Assessment Estate Center (REAC) and physical inspections All policies relating to Housing Assistance Payments (HAP) All policies relating to Project Rental Assistance (PRACs) All policies relating to Fair Market Rents and Small Area Fair Market Rents All policies relating to HOME Investment Partnership Program All policies relating to Community Development Block Grant All policies relating to HUD Rental Assistance (Housing Choice Vouchers and Project-Based Rental Assistance) Programs All policies relating to USDA-RHS Section 521 Rental Assistance Program, Section 515 Rural Rental Housing, Section 542 Rural Development Voucher, and 538 Guaranteed Rural Rental Housing Program. All policies relating to Management and Occupancy Reviews (MORs) All policies relating to the Rental Assistance Demonstration All policies relating to the Family Self Sufficiency Program All policies relating to Housing Finance Reform All policies relating to Housing and Community Development Act of 1980, including Mixed Immigration status of households All policies relating to Lead-Based Paint All Policies related to the White House Announces Interagency Council on Barriers to Affordable Housing All Policies related to the Fair Housing Act All Policies related to the Foster Youth to Independence initiative All Policies related to the Community Development Block Grant - Disaster Recovery (CDBG-DR) All Policies related to the Inadmissibility on Public Charge Grounds Rule All Policies related to Opportunity Zones All Policies related to the coronavirus pandemic. All Policies related to the CARES Act implementation.

Support H.R.3301 - Taxpayer Certainty and Disaster Tax Relief Act of 2019 Monitoring H.R.3479/S. 1956 - Save Affordable Housing Act of 2019 Support S.3261 - Homecare for Seniors Act

Client expense: $49,764 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1680, "New Markets Tax Credit Extension Act of 2019" H.R. 1148, "2018 National Disaster Tax Relief Act" H.R. 2593, Opportunity Zone Reporting Requirements H.R. 3077, Affordable Housing Credit Improvement Act H.R. 3479, Save Affordable Housing Act of 2019 S.750, "New Markets Tax Credit Extension Act of 2019" S.1344, Opportunity Zones Reporting Requirements S 1703, Affordable Housing Credit Improvement Act S.1956, Save Affordable Housing Act of 2019

Client expense: $39,580 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Opportunity Zones, Private Activity Bonds, Low Income Housing Tax Credit H.R. 3479/S. 1956 Save Affordable Housing Act H.R. 3077/S. 1703 Affordable Housing Tax Credit Improvement Act of 2019 H.R. 3316 Neighborhood Homes Investment Act H.R. 5187/S. 2951 Housing Is Infrastructure Act of 2019

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), SENATE, Treasury, Dept of

HUD Appropriations, Opportunity Zones, Private Activity Bonds, Down Payment Assistance, Low Income Housing Tax Credit, HOME Investment Program, and Homelessness H.R. 3479/S. 1956 Save Affordable Housing Act H.R. 3077/S. 1703 Affordable Housing Tax Credit Improvement Act of 2019 H.R. 3316 Neighborhood Homes Investment Act H.R. 5187/S. 2951 Housing Is Infrastructure Act of 2019

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), SENATE, Treasury, Dept of

HUD Appropriations, Down-Payment Assistance, HOME Investment Program, and Homelessness H.R. 3479/S. 1956 Save Affordable Housing Act H.R. 3077/S. 1703 Affordable Housing Tax Credit Improvement Act of 2019 H.R. 3316 Neighborhood Homes Investment Act H.R. 5187/S. 2951 Housing Is Infrastructure Act of 2019

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), SENATE, Treasury, Dept of

S. 1703 / H.R. 3077: The Affordable Housing Credit Improvement Act This bill seeks to expand the LIHTC and includes additional provisions to make the program more streamlined and flexible. The Housing Credit allocation authority would be expanded by 50%, which is expected to finance the development or preservation of up to 400,000 additional affordable units over the next decade (the expansion provision is excluded from the House version of the bill). The bill would also: provide a minimum 4% Housing Credit rate for the acquisition of affordable housing and for multifamily Housing Bond-financed developments; create incentives for projects that target homeless or extremely low-income individuals and families, as well as in Native American communities;; allow LIHTC properties to claim clean energy credits such as the Energy Efficient New Homes Credit; align LIHTC rules, such as the student rule, more closely with HUD regulations; rename the LIHTC to the Affordable Housing Tax Credit (AHTC); and more. S. 1106 / H.R. 2169: Rent Relief Act of 2019 This bill allows a refundable tax credit for individuals who pay rent for a principal residence that exceeds 30% of the individual's gross income for the taxable year. The amount of the credit ranges from 25% to 100% of the excess rent, depending on the gross income of the taxpayer. The credit is not available for taxpayers with gross income that exceeds $100,000 ($125,000 for a taxpayer whose principal residence is located in a high-cost area, as defined by the bill). Rent that exceeds 100% of the small area fair market rent (including the utility allowance) for the residence may not be taken into account for the purpose of determining the amount of the credit. For individuals who reside in government-subsidized housing, the bill allows a credit equal to 1/12 of the rent paid by the taxpayer (and not subsidized under the program) during the year with respect to the residence. S.1956 / H.R. 3479: Save Affordable Housing Act of 2019 This legislation would repeal the qualified contract option for LIHTC properties. As the law currently stands, owners are permitted to pursue a Qualified Contract, which most often results in the ability for properties to convert to market rate after just 15 years. The Save Affordable Housing Act would prevent the premature loss of affordable housing and ensure that Housing Credit properties remains affordable for at least 30 years. All Policies related to Tax Reform; all provisions related to the Low Income Housing Tax Credit, Opportunity Zones, and the UBIT Fringe Benefits Tax. All policies relating to the Low Income Housing Tax Credit. All policies relating to the Unrelated Business Income Tax (UBIT). All policies relating to the Low Income Housing Tax Credit in response to the Coronavirus.

H.R.6314 - Emergency Rental Assistance Introduced by Rep. Denny Heck (D-WA), The bill provides emergency rental assistance under the Emergency Solutions Grants program of the Secretary of Housing and Urban Development in response to the public health emergency resulting from the coronavirus, and for other purposes. S.1919/H.R. 4351, the Yes in My Backyard (YIMBY) Act This bill requires certain Community Development Block Grant program recipients to submit to the Department of Housing and Urban Development information regarding their implementation of certain land-use policies (e.g., policies for reducing minimum lot size). H.R. 3055: Commerce, Justice, Science, Agriculture, Rural Development, Food and Drug Administration, Interior, Environment, Military Construction, Veterans Affairs, Transportation, and Housing and Urban Development Appropriations Act, 2020 This bill provides FY2020 appropriations for several federal departments and agencies. It includes 5 of the 12 regular FY2020 appropriations bills: the Commerce, Justice, Science, and Related Agencies Appropriations Act, 2020; the Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2020; the Department of the Interior, Environment, and Related Agencies Appropriations Act, 2020; the Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2020; and the Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2020. H.R. 5185 & S. 2876: Green New Deal for Public Housing Act Sen. Sanders (I-VT) and Rep. Ocasio-Cortez (D-NY) have called for a ten-year investment effort to sustainably retrofit the nations public housing stock through the Green New Deal for Public Housing Act. H.R. 5187 & S. 2951: Housing is Infrastructure Act of 2019 In order to address the shortage of affordable homes across the country, Sen. Harris (D-CA) and Rep. Waters (D-CA) have introduced the Housing is Infrastructure Act, which calls for billions of dollars in federal investments in critical housing programs, such as the Public Housing Capital Fund, the National Housing Trust, the HOME program, and the Rural Multi-Family Preservation and Revitalization Demonstration. H.R. 1585; S. 2843; S.2920: The Violence Against Women Reauthorization Act of 2019 Following the lapse of the Violence Against Women Act (VAWA) in February 2019, lawmakers introduced various bills to reauthorize protections for domestic violence survivors while adding significant new housing requirements. In the House of Representatives proposed reauthorization, new provisions include adjusting resident screening requirements, expanding emergency transfer requirements, expanding requirements regarding early termination of assistance, and expanding access to Tenant Protection Vouchers for domestic violence survivors. Both Senator Feinstein (D-CA) and Senator Ernst (R-IA) introduced separate VAWA bills in November. Although approaching the issue differently, both bills create a designated housing voucher pool to protect victims of violence living in assisted housing, address the issue of tenants not in good standing, and the role of federal preferences for emergency transfer applications. H.R. 1856: Ending Homelessness Act of 2019 This comprehensive plan to address homelessness provides $13.27 billion in mandatory emergency relief funding over five years to programs and services addressing homelessness; provides funding for new permanent units through McKinney-Vento Homelessness Assistance Grants; expands funding for special purpose vouchers, units for ELI and homeless preference, service coordination and outreach; and provides $20 million for states and localities to integrate healthcare and housing initiatives. S. 787 / H.R. 1737: American Housing and Economic Mobility Act of 2019 This bill calls for using federal funds to build 3.2 million affordable housing units over ten years, which Sen. Warren says would bring rents down 10% and create 1.5 million new jobs. The bill would also create an infrastructure grant program to incentivize local governments to address restrictive zoning laws, while also broadening Community Reinvestment Act requirements to include credit unions and community banks. The measure also provides down payment assistance aimed at borrowers historically denied mortgages, as well as families who have not recovered from losing homes during the financial crisis. The bill also proposes adjusting the Fair Housing Act to include protections for gender identity, sexual orientation, marital status, and source of income. To fund the proposals, the bill would repeal recent estate tax cuts for wealthiest families. S. 1066: Targeting Resources into Communities in Need Act of 2019 This legislation aims to better target federal grant dollars to high-poverty urban, rural, and tribal communities. The bill expands application of the 10-20-30 allocation formula, which requires that a minimum of 10 percent of federal funds of a particular federal program go to communities with persistent poverty, defined as a county where the poverty level has been 20 percent or higher over the past 30 years. S. 291 / H.R. 1122: The Housing Choice Voucher Mobility Demonstration Act of 2019 The legislation authorizes the Secretary of HUD to carry out a housing choice voucher (HCV) mobility demonstration to encourage families receiving vouchers to move to lower-poverty areas and expand access to opportunity areas. Under the legislation, HUD would identify PHAs to participate in the mobility demonstration program through a competitive process, and some requirements could be waived or adjusted for the participating PHAs. S. 257: Tribal HUD-VASH Act of 2019 Seeking to combat homelessness and improve support services for Native American veterans, this legislation would authorize a joint tribal housing initiative between HUD and the VASH program. The bill also fosters collaboration between HUD, Veterans Affairs, and the Indian Health Service in implementing housing initiatives. H.R. 927: Sustainable Communities Act of 2019 This legislation builds on HUDs Sustainable Communities Initiative (SCI), which provided Regional Planning Grants to locally-led initiatives. It encourages local and federal collaboration to create more sustainable housing, environmental, transportation, and infrastructure programs. H.R. 232: Landlord Accountability Act of 2019 This legislation makes source of income a protected class under the Fair Housing Act, establishes fines for landlords who intentionally disqualify units from federal housing programs by letting them fall into disrepair, and establishes new Multifamily Housing Complaint Resolution Program to investigate and resolve landlord/tenant disputes. H.R. 2001: Homeless Children and Youth Act of 2019 This bill aligns the HUD definition for homelessness with the definition used to verify eligibility for other federal programs, such as the National School Lunch Program. The adjustment would expand access to assistance programs and alleviate confusion between agencies. S. 767: Housing for Homeless Students Act of 2019 This bill amends the IRS Housing Credit guidelines to qualify low-income building units that provide housing for homeless children, youth, and veterans who are full-time students. In order to become eligible for the LIHTC, the building units student residents must have been homeless during any portion of the preceding five years (for veterans) or seven years (for children and youth). S. 1703 / H.R. 3077: The Affordable Housing Credit Improvement Act This bill seeks to expand the LIHTC and includes additional provisions to make the program more streamlined and flexible. The Housing Credit allocation authority would be expanded by 50%, which is expected to finance the development or preservation of up to 400,000 additional affordable units over the next decade (the expansion provision is excluded from the House version of the bill). The bill would also: provide a minimum 4% Housing Credit rate for the acquisition of affordable housing and for multifamily Housing Bond-financed developments; create incentives for projects that target homeless or extremely low-income individuals and families, as well as in Native American communities;; allow LIHTC properties to claim clean energy credits such as the Energy Efficient New Homes Credit; align LIHTC rules, such as the student rule, more closely with HUD regulations; rename the LIHTC to the Affordable Housing Tax Credit (AHTC); and more. S. 1106 / H.R. 2169: Rent Relief Act of 2019 This bill allows a refundable tax credit for individuals who pay rent for a principal residence that exceeds 30% of the individual's gross income for the taxable year. The amount of the credit ranges from 25% to 100% of the excess rent, depending on the gross income of the taxpayer. The credit is not available for taxpayers with gross income that exceeds $100,000 ($125,000 for a taxpayer whose principal residence is located in a high-cost area, as defined by the bill). Rent that exceeds 100% of the small area fair market rent (including the utility allowance) for the residence may not be taken into account for the purpose of determining the amount of the credit. For individuals who reside in government-subsidized housing, the bill allows a credit equal to 1/12 of the rent paid by the taxpayer (and not subsidized under the program) during the year with respect to the residence. H.R. 3620 - Strategy and Investment in Rural Housing Preservation Act of 2019 With rural American facing a maturing mortgage crisis on affordable properties, H.R. 3620 would permanently authorize the U.S. Department of Agricultures (USDA) Multifamily Housing Preservation and Revitalization (MPR) Program; allow decoupling of Rental Assistance as a last resort; authorize vouchers for residents after a mortgage matures, is prepaid, or is foreclosed; require USDA to come up with a plan for preservation of rural multifamily housing backed by USDA loans; and establish an advisory committee to advise USDA in implementing this plan. S. 1772 / H.R. 3211: Task Force on the Impact of the Affordable Housing Crisis Act of 2019 This bill seeks to create a task force to evaluate and quantify how the affordable housing crisis impacts life outcomes and increases costs for non-housing programs at the federal, state, and local levels. The task force would also make recommendations to Congress on how to use affordable housing to improve the effectiveness of other federal programs. H.R.3167: The National Flood Insurance Program Reauthorization Act of 2019 This is bipartisan legislation that reauthorizes the NFIP for five years and also includes a number of reforms to increase affordability, improve mapping, enhance mitigation, and modernize the NFIP. H.R. 2763, The Keeping Families Together Act of 2019 This legislation that would block HUD from implementing a proposed rule that would terminate housing benefits for families with mixed-immigration status, resulting in evictions and family separations. S.1956 / H.R. 3479: Save Affordable Housing Act of 2019 This legislation would repeal the qualified contract option for LIHTC properties. As the law currently stands, owners are permitted to pursue a Qualified Contract, which most often results in the ability for properties to convert to market rate after just 15 years. The Save Affordable Housing Act would prevent the premature loss of affordable housing and ensure that Housing Credit properties remains affordable for at least 30 years. S. 755 / H.R.1690 - Safe Housing for Families Act of 2019 This legislation would require carbon monoxide detectors in federally-assisted housing. The bill also authorizes $300 million over three years to fund the installation and maintenance of carbon monoxide detectors in Department of Housing and Urban Development-subsidized housing units that have combustion-fueled appliances or a ventilation system that connects them to such units. S. 2076 / H.R. 3685: Fair Chance at Housing Act This legislation would reform the eviction and screening policies for individuals with a criminal history. Specifically, S. 2076/H.R. 3685 would provide PHAs with additional administrative funding for helping to house ex-offenders through the Section 8 Housing Choice Voucher program; ban 1-strike policies, which allow tenants to be evicted for a single incident of criminal activity, no matter how minor, in favor of a holistic review; ban no-fault policies, which allow an entire family to be evicted for criminal activity by a guest of a household member even without the knowledge of anyone in the household; raise the standards of evidence to be used by public housing authorities (PHAs) and owners and require a holistic consideration of all mitigating circumstances when making screening or eviction determinations based on criminal activity; ensure that tenants who are evicted for criminal activity and applicants who are denied admission for criminal activity are given adequate written notice of the reasons for the decision, and the opportunity to present mitigating evidence or appeal a decision; and prohibit the use of suspicionless drug and alcohol testing by owners and PHAs. S.2994 - Improving and Reinstating the Monitoring, Prevention, Accountability, Certification, and Transparency Provisions of Opportunity Zones (IMPACT Act) Congress enacted bipartisan Opportunity Zone legislation in late 2017 to incentivize private investment in locally-designated, income-qualified areas through preferential tax treatment. Sen. Scott (R-SC), the original Opportunity Zone legislation sponsor, is now looking to expand accountability and transparency in the tax benefit by requiring information on Opportunity Fund investments, including descriptions, amounts, and dates of the investments made. H.R.4307 - Build More Housing Near Transit Act The legislation that aims to increase housing options near transit and would amend the current rating criteria for the Federal Transit Administrations New Starts program, which funds transit projects, such as commuter rail, light rail and bus rapid transit, through the Capital Investment Grants (CIG) program. It would require applicants for federal transportation grants to submit housing feasibility assessments to determine how and where housing units could be built near new transit stops. The legislation would also prioritize a commitment to change local land use policies to accommodate affordable or market-rate housing near the transit projects. S. 2486: Prevent Evictions Act of 2019 and S. 3030: Eviction Crisis Act of 2019 These bills create landlord-tenant mediation program to bring landlords and tenants to the table to find informal, mutually agreed upon solutions that keep tenants in their homes; directs HUD to study the potential for certain types of rent insurance to be cost-effective eviction mitigation tools, and other efforts to prevent and understand evictions. Public Law No: 116-127, H.R. 6201, Families First Coronavirus Response Act This bill responds to the COVID-19 (i.e., coronavirus disease 2019) outbreak by providing paid sick leave, tax credits, and free COVID-19 testing; expanding food assistance and unemployment benefits; and increasing Medicaid funding. This bill also provides FY2020 supplemental appropriations for federal agencies to respond to the COVID-19 outbreak. Signed into law 3/18/20. Public Law No: 116-94 FY2020 Further Consolidated Appropriations Act This amended and enacted bill contains the FY2020 Further Consolidated Appropriations Act, H.R. 1865, which provides FY2020 regular appropriations for eight bills by division: Division A - Labor-HHS-Education; Division B-Agriculture; Division C-Energy and Water; Division D - Interior; Division E-Legislative Branch; Division F - Military Construction-VA; Division G - State-Foreign Operations; and Division H - Transportation-HUD. Signed into law on 12/20/2019. Public Law No: 116-69: 2nd FY2020 Continuing Appropriations Resolution (through 12/20/2019) This bill provided further continuing appropriations for federal agencies until December 20, 2019. Public Law No: 116-59: FY2020 Continuing Appropriations Resolution (through 11/21/2019) This bill provided continuing appropriations for federal agencies to avert a government shutdown at the end of Fiscal Year 2019. Public Law No: 116-6 (H.J.Res. 31) - Consolidated Appropriations Act of 2019 This bill funded the remainder of the federal government (Homeland Security, Agriculture, Commerce/Justice, Science, Financial Services, Interior, State/Foreign Operations, and Transportation/HUD) for Fiscal Year 2019. The law prevented another partial government shutdown that would have otherwise occurred when the existing CR expired. Signed by the President on 2/15/2019. Pub.L.No: 116-5 (H.J.Res. 28) - FY2019 Further Additional Continuing Appropriation Act A short-term Continuing Resolution (CR) for agencies affected by the shutdown, including HUD and USDA. Signed by the President on 1/25/19. Public Law No: 116-59 Continuing Appropriations Act, 2020, and Health Extenders Act of 2019, Signed by President on 09/27/2019. This bill provides FY2020 continuing appropriations to federal agencies through November 21, 2019. The bill funds most projects and activities at the FY2019 levels with several exceptions that provide funding flexibility and additional appropriations to various programs. The bill also includes a provision that permits the Department of Agriculture to continue making payments to farmers affected by retaliatory tariffs by accelerating reimbursements to the Commodity Credit Corporation for certain net realized losses sustained in FY2019. Public Law No: 116-37 Bipartisan Budget Act of 2019, Signed by President on 08/02/2019. This bill increases discretionary spending limits, suspends the debt limit, and modifies budget enforcement procedures. The bill increases the FY2020 and FY2021 discretionary spending limits for defense and nondefense spending. The bill also (1) specifies limits for Overseas Contingency Operations funding, which is exempt from discretionary spending limits; and (2) requires the FY2020 discretionary spending limits to be adjusted to accommodate specified funding for the 2020 Census. The bill suspends the public debt limit through July 31, 2021. On August 1, 2021, the limit will be increased to accommodate obligations issued during the suspension period. All policies relating to Depts. of HUD, Treasury, USDA, Homeland Security, SBA, and Labor coronavirus response efforts. All policies relating to Depts. of HUD, Treasury, and USDA Disaster Recovery efforts in PDD-areas. All policies relating to A Budget for Americas Future - Presidents Budget FY 2021 All policies relating to HUD Real Assessment Estate Center (REAC) and physical inspections All policies relating to Housing Assistance Payments (HAP) All policies relating to Project Rental Assistance (PRACs) All policies relating to Fair Market Rents and Small Area Fair Market Rents All policies relating to HOME Investment Partnership Program All policies relating to Community Development Block Grant All policies relating to HUD Rental Assistance (Housing Choice Vouchers and Project-Based Rental Assistance) Programs All policies relating to USDA-RHS Section 521 Rental Assistance Program, Section 515 Rural Rental Housing, Section 542 Rural Development Voucher, and 538 Guaranteed Rural Rental Housing Program. All policies relating to Management and Occupancy Reviews (MORs) All policies relating to the Rental Assistance Demonstration All policies relating to the Family Self Sufficiency Program All policies relating to Housing Finance Reform All policies relating to Housing and Community Development Act of 1980, including Mixed Immigration status of households All policies relating to Lead-Based Paint All Policies related to the White House Announces Interagency Council on Barriers to Affordable Housing All Policies related to the Fair Housing Act All Policies related to the Foster Youth to Independence initiative All Policies related to the Community Development Block Grant - Disaster Recovery (CDBG-DR) All Policies related to the Inadmissibility on Public Charge Grounds Rule All Policies related to Opportunity Zones

Support H.R.3301 - Taxpayer Certainty and Disaster Tax Relief Act of 2019 Monitoring H.R.3479/S. 1956 - Save Affordable Housing Act of 2019

Client expense: $42,017 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1680, "New Markets Tax Credit Extension Act of 2019" H.R. 1148, "2018 National Disaster Tax Relief Act" H.R. 2593, Opportunity Zone Reporting Requirements H.R. 3077, Affordable Housing Credit Improvement Act H.R. 3479, Save Affordable Housing Act of 2019 S.750, "New Markets Tax Credit Extension Act of 2019" S.1344, Opportunity Zones Reporting Requirements S 1703, Affordable Housing Credit Improvement Act S.1956, Save Affordable Housing Act of 2019

Client expense: $50,009 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HUD Appropriations, Opportunity Zones, Private Activity Bonds, Down Payment Assistance, Low Income Housing Tax Credit, HOME Investment Program, and Homelessness H.R. 3479/S. 1956 Save Affordable Housing Act H.R. 3077/S. 1703 Affordable Housing Tax Credit Improvement Act of 2019 H.R. 3316 Neighborhood Homes Investment Act H.R. 5187/S. 2951 Housing Is Infrastructure Act of 2019

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), SENATE, Treasury, Dept of

HUD Appropriations, Opportunity Zones, Private Activity Bonds, Down Payment Assistance, Low Income Housing Tax Credit, HOME Investment Program, and Homelessness H.R. 3479/S. 1956 Save Affordable Housing Act H.R. 3077/S. 1703 Affordable Housing Tax Credit Improvement Act of 2019 H.R. 3316 Neighborhood Homes Investment Act H.R. 5187/S. 2951 Housing Is Infrastructure Act of 2019

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), SENATE, Treasury, Dept of

HUD Appropriations, Opportunity Zones, Private Activity Bonds, Down Payment Assistance, Low Income Housing Tax Credit, HOME Investment Program, and Homelessness H.R. 3479/S. 1956 Save Affordable Housing Act H.R. 3077/S. 1703 Affordable Housing Tax Credit Improvement Act of 2019 H.R. 3316 Neighborhood Homes Investment Act H.R. 5187/S. 2951 Housing Is Infrastructure Act of 2019

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), SENATE, Treasury, Dept of

S. 1703 / H.R. 3077: The Affordable Housing Credit Improvement Act This bill seeks to expand the LIHTC and includes additional provisions to make the program more streamlined and flexible. The Housing Credit allocation authority would be expanded by 50%, which is expected to finance the development or preservation of up to 400,000 additional affordable units over the next decade (the expansion provision is excluded from the House version of the bill). The bill would also: provide a minimum 4% Housing Credit rate for the acquisition of affordable housing and for multifamily Housing Bond-financed developments; create incentives for projects that target homeless or extremely low-income individuals and families, as well as in Native American communities;; allow LIHTC properties to claim clean energy credits such as the Energy Efficient New Homes Credit; align LIHTC rules, such as the student rule, more closely with HUD regulations; rename the LIHTC to the Affordable Housing Tax Credit (AHTC); and more. S. 1106 / H.R. 2169: Rent Relief Act of 2019 This bill allows a refundable tax credit for individuals who pay rent for a principal residence that exceeds 30% of the individual's gross income for the taxable year. The amount of the credit ranges from 25% to 100% of the excess rent, depending on the gross income of the taxpayer. The credit is not available for taxpayers with gross income that exceeds $100,000 ($125,000 for a taxpayer whose principal residence is located in a high-cost area, as defined by the bill). Rent that exceeds 100% of the small area fair market rent (including the utility allowance) for the residence may not be taken into account for the purpose of determining the amount of the credit. For individuals who reside in government-subsidized housing, the bill allows a credit equal to 1/12 of the rent paid by the taxpayer (and not subsidized under the program) during the year with respect to the residence. S.1956 / H.R. 3479: Save Affordable Housing Act of 2019 This legislation would repeal the qualified contract option for LIHTC properties. As the law currently stands, owners are permitted to pursue a Qualified Contract, which most often results in the ability for properties to convert to market rate after just 15 years. The Save Affordable Housing Act would prevent the premature loss of affordable housing and ensure that Housing Credit properties remains affordable for at least 30 years. All Policies related to Tax Reform; all provisions related to the Low Income Housing Tax Credit, Opportunity Zones, and the UBIT Fringe Benefits Tax. All policies relating to the Low Income Housing Tax Credit. All policies relating to the Unrelated Business Income Tax (UBIT).

H.R. 3055: Commerce, Justice, Science, Agriculture, Rural Development, Food and Drug Administration, Interior, Environment, Military Construction, Veterans Affairs, Transportation, and Housing and Urban Development Appropriations Act, 2020 This bill provides FY2020 appropriations for several federal departments and agencies. It includes 5 of the 12 regular FY2020 appropriations bills: the Commerce, Justice, Science, and Related Agencies Appropriations Act, 2020; the Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2020; the Department of the Interior, Environment, and Related Agencies Appropriations Act, 2020; the Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2020; and the Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2020. H.R. 5185 & S. 2876: Green New Deal for Public Housing Act Sen. Sanders (I-VT) and Rep. Ocasio-Cortez (D-NY) have called for a ten-year investment effort to sustainably retrofit the nations public housing stock through the Green New Deal for Public Housing Act. H.R. 5187 & S. 2951: Housing is Infrastructure Act of 2019 In order to address the shortage of affordable homes across the country, Sen. Harris (D-CA) and Rep. Waters (D-CA) have introduced the Housing is Infrastructure Act, which calls for billions of dollars in federal investments in critical housing programs, such as the Public Housing Capital Fund, the National Housing Trust, the HOME program, and the Rural Multi-Family Preservation and Revitalization Demonstration. H.R. 1585; S. 2843; S.2920: The Violence Against Women Reauthorization Act of 2019 Following the lapse of the Violence Against Women Act (VAWA) in February 2019, lawmakers introduced various bills to reauthorize protections for domestic violence survivors while adding significant new housing requirements. The housing industry has continued to follow current VAWA directives in the meantime. In the House of Representatives proposed reauthorization, new provisions include adjusting resident screening requirements, expanding emergency transfer requirements, expanding requirements regarding early termination of assistance, and expanding access to Tenant Protection Vouchers for domestic violence survivors. The legislation passed the House in April. After stalled efforts to reach a bipartisan compromise in the Senate, both Senator Feinstein (D-CA) and Senator Ernst (R-IA) introduced separate VAWA bills in November. Although approaching the issue differently, both bills create a designated housing voucher pool to protect victims of violence living in assisted housing, address the issue of tenants not in good standing, and the role of federal preferences for emergency transfer applications. H.R. 1856: Ending Homelessness Act of 2019 This comprehensive plan to address homelessness provides $13.27 billion in mandatory emergency relief funding over five years to programs and services addressing homelessness; provides funding for new permanent units through McKinney-Vento Homelessness Assistance Grants; expands funding for special purpose vouchers, units for ELI and homeless preference, service coordination and outreach; and provides $20 million for states and localities to integrate healthcare and housing initiatives. S. 787 / H.R. 1737: American Housing and Economic Mobility Act of 2019 This bill calls for using federal funds to build 3.2 million affordable housing units over ten years, which Sen. Warren says would bring rents down 10% and create 1.5 million new jobs. The bill would also create an infrastructure grant program to incentivize local governments to address restrictive zoning laws, while also broadening Community Reinvestment Act requirements to include credit unions and community banks. The measure also provides down payment assistance aimed at borrowers historically denied mortgages, as well as families who have not recovered from losing homes during the financial crisis. The bill also proposes adjusting the Fair Housing Act to include protections for gender identity, sexual orientation, marital status, and source of income. To fund the proposals, the bill would repeal recent estate tax cuts for wealthiest families. S. 1066: Targeting Resources into Communities in Need Act of 2019 This legislation aims to better target federal grant dollars to high-poverty urban, rural, and tribal communities. The bill expands application of the 10-20-30 allocation formula, which requires that a minimum of 10 percent of federal funds of a particular federal program go to communities with persistent poverty, defined as a county where the poverty level has been 20 percent or higher over the past 30 years. S. 291 / H.R. 1122: The Housing Choice Voucher Mobility Demonstration Act of 2019 The legislation authorizes the Secretary of HUD to carry out a housing choice voucher (HCV) mobility demonstration to encourage families receiving vouchers to move to lower-poverty areas and expand access to opportunity areas. Under the legislation, HUD would identify PHAs to participate in the mobility demonstration program through a competitive process, and some requirements could be waived or adjusted for the participating PHAs. S. 257: Tribal HUD-VASH Act of 2019 Seeking to combat homelessness and improve support services for Native American veterans, this legislation would authorize a joint tribal housing initiative between HUD and the VASH program. The bill also fosters collaboration between HUD, Veterans Affairs, and the Indian Health Service in implementing housing initiatives. H.R. 927: Sustainable Communities Act of 2019 This legislation builds on HUDs Sustainable Communities Initiative (SCI), which provided Regional Planning Grants to locally-led initiatives. It encourages local and federal collaboration to create more sustainable housing, environmental, transportation, and infrastructure programs. H.R. 232: Landlord Accountability Act of 2019 This legislation makes source of income a protected class under the Fair Housing Act, establishes fines for landlords who intentionally disqualify units from federal housing programs by letting them fall into disrepair, and establishes new Multifamily Housing Complaint Resolution Program to investigate and resolve landlord/tenant disputes. H.R. 2001: Homeless Children and Youth Act of 2019 This bill aligns the HUD definition for homelessness with the definition used to verify eligibility for other federal programs, such as the National School Lunch Program. The adjustment would expand access to assistance programs and alleviate confusion between agencies. S. 767: Housing for Homeless Students Act of 2019 This bill amends the IRS Housing Credit guidelines to qualify low-income building units that provide housing for homeless children, youth, and veterans who are full-time students. In order to become eligible for the LIHTC, the building units student residents must have been homeless during any portion of the preceding five years (for veterans) or seven years (for children and youth). S. 1703 / H.R. 3077: The Affordable Housing Credit Improvement Act This bill seeks to expand the LIHTC and includes additional provisions to make the program more streamlined and flexible. The Housing Credit allocation authority would be expanded by 50%, which is expected to finance the development or preservation of up to 400,000 additional affordable units over the next decade (the expansion provision is excluded from the House version of the bill). The bill would also: provide a minimum 4% Housing Credit rate for the acquisition of affordable housing and for multifamily Housing Bond-financed developments; create incentives for projects that target homeless or extremely low-income individuals and families, as well as in Native American communities;; allow LIHTC properties to claim clean energy credits such as the Energy Efficient New Homes Credit; align LIHTC rules, such as the student rule, more closely with HUD regulations; rename the LIHTC to the Affordable Housing Tax Credit (AHTC); and more. S. 1106 / H.R. 2169: Rent Relief Act of 2019 This bill allows a refundable tax credit for individuals who pay rent for a principal residence that exceeds 30% of the individual's gross income for the taxable year. The amount of the credit ranges from 25% to 100% of the excess rent, depending on the gross income of the taxpayer. The credit is not available for taxpayers with gross income that exceeds $100,000 ($125,000 for a taxpayer whose principal residence is located in a high-cost area, as defined by the bill). Rent that exceeds 100% of the small area fair market rent (including the utility allowance) for the residence may not be taken into account for the purpose of determining the amount of the credit. For individuals who reside in government-subsidized housing, the bill allows a credit equal to 1/12 of the rent paid by the taxpayer (and not subsidized under the program) during the year with respect to the residence. H.R. 3620 - Strategy and Investment in Rural Housing Preservation Act of 2019 With rural American facing a maturing mortgage crisis on affordable properties, H.R. 3620 would permanently authorize the U.S. Department of Agricultures (USDA) Multifamily Housing Preservation and Revitalization (MPR) Program; allow decoupling of Rental Assistance as a last resort; authorize vouchers for residents after a mortgage matures, is prepaid, or is foreclosed; require USDA to come up with a plan for preservation of rural multifamily housing backed by USDA loans; and establish an advisory committee to advise USDA in implementing this plan. S. 1772 / H.R. 3211: Task Force on the Impact of the Affordable Housing Crisis Act of 2019 This bill seeks to create a task force to evaluate and quantify how the affordable housing crisis impacts life outcomes and increases costs for non-housing programs at the federal, state, and local levels. The task force would also make recommendations to Congress on how to use affordable housing to improve the effectiveness of other federal programs. H.R.3167: The National Flood Insurance Program Reauthorization Act of 2019 This is bipartisan legislation that reauthorizes the NFIP for five years and also includes a number of reforms to increase affordability, improve mapping, enhance mitigation, and modernize the NFIP. H.R. 2763, The Keeping Families Together Act of 2019 This legislation that would block HUD from implementing a proposed rule that would terminate housing benefits for families with mixed-immigration status, resulting in evictions and family separations. S.1956 / H.R. 3479: Save Affordable Housing Act of 2019 This legislation would repeal the qualified contract option for LIHTC properties. As the law currently stands, owners are permitted to pursue a Qualified Contract, which most often results in the ability for properties to convert to market rate after just 15 years. The Save Affordable Housing Act would prevent the premature loss of affordable housing and ensure that Housing Credit properties remains affordable for at least 30 years. S. 755 / H.R.1690 - Safe Housing for Families Act of 2019 This legislation would require carbon monoxide detectors in federally-assisted housing. The bill also authorizes $300 million over three years to fund the installation and maintenance of carbon monoxide detectors in Department of Housing and Urban Development-subsidized housing units that have combustion-fueled appliances or a ventilation system that connects them to such units. S. 2076 / H.R. 3685: Fair Chance at Housing Act This legislation would reform the eviction and screening policies for individuals with a criminal history. Specifically, S. 2076/H.R. 3685 would provide PHAs with additional administrative funding for helping to house ex-offenders through the Section 8 Housing Choice Voucher program; ban 1-strike policies, which allow tenants to be evicted for a single incident of criminal activity, no matter how minor, in favor of a holistic review; ban no-fault policies, which allow an entire family to be evicted for criminal activity by a guest of a household member even without the knowledge of anyone in the household; raise the standards of evidence to be used by public housing authorities (PHAs) and owners and require a holistic consideration of all mitigating circumstances when making screening or eviction determinations based on criminal activity; ensure that tenants who are evicted for criminal activity and applicants who are denied admission for criminal activity are given adequate written notice of the reasons for the decision, and the opportunity to present mitigating evidence or appeal a decision; and prohibit the use of suspicionless drug and alcohol testing by owners and PHAs. S.2994 - Improving and Reinstating the Monitoring, Prevention, Accountability, Certification, and Transparency Provisions of Opportunity Zones (IMPACT Act) Congress enacted bipartisan Opportunity Zone legislation in late 2017 to incentivize private investment in locally-designated, income-qualified areas through preferential tax treatment. However, the tax benefit currently requires little reporting, making any positive impacts on housing difficult to gage. Sen. Scott (R-SC), the original Opportunity Zone legislation sponsor, is now aiming to expand accountability and transparency in the tax benefit by requiring information on Opportunity Fund investments, including descriptions, amounts, and dates of the investments made. H.R.4307 - Build More Housing Near Transit Act The legislation that aims to increase housing options near transit and would amend the current rating criteria for the Federal Transit Administrations New Starts program, which funds transit projects, such as commuter rail, light rail and bus rapid transit, through the Capital Investment Grants (CIG) program. It would require applicants for federal transportation grants to submit housing feasibility assessments to determine how and where housing units could be built near new transit stops. The legislation would also prioritize a commitment to change local land use policies to accommodate affordable or market-rate housing near the transit projects. S. 2486: Prevent Evictions Act of 2019 and S. 3030: Eviction Crisis Act of 2019 These bills create landlord-tenant mediation program to bring landlords and tenants to the table to find informal, mutually agreed upon solutions that keep tenants in their homes; directs HUD to study the potential for certain types of rent insurance to be cost-effective eviction mitigation tools, and other efforts to prevent and understand evictions. Public Law No: 116-94 FY2020 Further Consolidated Appropriations Act This amended and enacted bill contains the FY2020 Further Consolidated Appropriations Act, H.R. 1865, which provides FY2020 regular appropriations for eight bills by division: Division A - Labor-HHS-Education; Division B-Agriculture; Division C-Energy and Water; Division D - Interior; Division E-Legislative Branch; Division F - Military Construction-VA; Division G - State-Foreign Operations; and Division H - Transportation-HUD. Public Law No: 116-69: 2nd FY2020 Continuing Appropriations Resolution (through 12/20/2019) This bill provided further continuing appropriations for federal agencies until December 20, 2019. Public Law No: 116-59: FY2020 Continuing Appropriations Resolution (through 11/21/2019) This bill provided continuing appropriations for federal agencies to avert a government shutdown at the end of Fiscal Year 2019. Public Law No: 116-6 (H.J.Res. 31) - Consolidated Appropriations Act of 2019 This bill funded the remainder of the federal government (Homeland Security, Agriculture, Commerce/Justice, Science, Financial Services, Interior, State/Foreign Operations, and Transportation/HUD) for Fiscal Year 2019. The law prevented another partial government shutdown that would have otherwise occurred when the existing CR expired. Signed by the President on 2/15/2019. Pub.L.No: 116-5 (H.J.Res. 28) - FY2019 Further Additional Continuing Appropriation Act A short-term Continuing Resolution (CR) for agencies affected by the shutdown, including HUD and USDA. Signed by the President on 1/25/19. Public Law No: 116-59 Continuing Appropriations Act, 2020, and Health Extenders Act of 2019, Signed by President on 09/27/2019. This bill provides FY2020 continuing appropriations to federal agencies through November 21, 2019. The bill funds most projects and activities at the FY2019 levels with several exceptions that provide funding flexibility and additional appropriations to various programs. The bill also includes a provision that permits the Department of Agriculture to continue making payments to farmers affected by retaliatory tariffs by accelerating reimbursements to the Commodity Credit Corporation for certain net realized losses sustained in FY2019. Public Law No: 116-37 Bipartisan Budget Act of 2019, Signed by President on 08/02/2019. This bill increases discretionary spending limits, suspends the debt limit, and modifies budget enforcement procedures. The bill increases the FY2020 and FY2021 discretionary spending limits for defense and nondefense spending. The bill also (1) specifies limits for Overseas Contingency Operations funding, which is exempt from discretionary spending limits; and (2) requires the FY2020 discretionary spending limits to be adjusted to accommodate specified funding for the 2020 Census. The bill suspends the public debt limit through July 31, 2021. On August 1, 2021, the limit will be increased to accommodate obligations issued during the suspension period. All policies relating to Depts. of HUD, Treasury, and USDA Disaster Recovery efforts in PDD-areas. All policies relating to HUD Real Assessment Estate Center (REAC) and physical inspections All policies relating to Housing Assistance Payments (HAP) All policies relating to Project Rental Assistance (PRACs) All policies relating to Fair Market Rents and Small Area Fair Market Rents All policies relating to HOME Investment Partnership Program All policies relating to Community Development Block Grant All policies relating to HUD Rental Assistance (Housing Choice Vouchers and Project-Based Rental Assistance) Programs All policies relating to USDA-RHS Section 521 Rental Assistance Program, Section 515 Rural Rental Housing, Section 542 Rural Development Voucher, and 538 Guaranteed Rural Rental Housing Program. All policies relating to Management and Occupancy Reviews (MORs) All policies relating to the Rental Assistance Demonstration All policies relating to the Family Self Sufficiency Program All policies relating to Housing Finance Reform All policies relating to Housing and Community Development Act of 1980, including Mixed Immigration status of households All policies relating to Lead-Based Paint All Policies related to the White House Announces Interagency Council on Barriers to Affordable Housing All Policies related to the Fair Housing Act All Policies related to the Foster Youth to Independence initiative All Policies related to the Community Development Block Grant - Disaster Recovery (CDBG-DR) All Policies related to the Inadmissibility on Public Charge Grounds Rule All Policies related to Opportunity Zones

H.R. 1680, "New Markets Tax Credit Extension Act of 2019" H.R. 1148, "2018 National Disaster Tax Relief Act" H.R. 2593, Opportunity Zone Reporting Requirements H.R. 3077, Affordable Housing Credit Improvement Act H.R. 3479, Save Affordable Housing Act of 2019 S.750, "New Markets Tax Credit Extension Act of 2019" S.1344, Opportunity Zones Reporting Requirements S 1703, Affordable Housing Credit Improvement Act S.1956, Save Affordable Housing Act of 2019

Client expense: $539,649 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Opportunity Zones; Housing Bonds; Private Activity Tax Exempt Bonds (PABs); Down Payment Assistance Programs. Affordable Housing Tax Credit. Save Affordable Housing Act. Affordable Housing Tax Credit. H.R. 3479, S. 1956, the Save Affordable Housing Act. H.R. 3316, Neighborhood Homes Investment Act.

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), SENATE, Treasury, Dept of

Private Activity Tax Exempt Bonds (PABs). Affordable Housing Tax Credit Affordable Housing Tax Credit. H.R. 3479, S. 1956, the Save Affordable Housing Act. H.R. 3316, Neighborhood Homes Investment Act.

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), SENATE, Treasury, Dept of

Opportunity Zones; Housing Bonds; Private Activity Tax Exempt Bonds (PABs); Down Payment Assistance Programs.Affordable Housing Tax Credit. H.R. 3479, S. 1956, the Save Affordable Housing Act. H.R. 3316, Neighborhood Homes Investment Act.

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), SENATE, Treasury, Dept of

Depreciation Rules Requested Congress pass legislation or, alternatively, that the Treasury Department revisit Rev. Proc. 2019-08 and clarify through the regulatory process that firms electing out of limits on business interest deductibility may depreciate multifamily buildings placed in service prior to 2018 over 30 years. Business Interest Deductibility Department of Treasury and Internal Revenue Service, 26 CFR Part 1, REG-106089-18, RIN 1545-BO73, Limitation on Deduction for Business Interest Expense, issues pertaining to: (1) the interaction between the small business exception and the real estate trade or business election (as well as resulting impacts on the depreciation of multifamily buildings); and (2) the application of the REIT safe harbor to certain controlled partnerships. Opportunity Zones Department of the Treasury and Internal Revenue Service, 26 CFR Part 1, REG-120186-18, RIN 1545-BP04, Investing in Qualified Opportunity Funds. Opportunity Zones: No bill introduced but support legislative change to reduce the basis increase necessary to qualify a multifamily rehabilitation project for Opportunity Zone substantial improvement purposes. S. 1344, to require the Secretary of the Treasury to collect data and issue a report on the opportunity zone tax incentives enacted by the 2017 tax reform legislation, and for other purposes, all provisions. H.R. 2593, to require the Secretary of the Treasury to collect data and issue a report on the opportunity zone tax incentives enacted by the 2017 tax reform legislation, and for other purposes, all provisions. H.R. 4011, to amend the Internal Revenue Code of 1986 to require lead remediation for qualified opportunity zone property originally constructed before January 1, 1978. Low-Income Housing Tax Credit, Middle-Income Housing Tax Credit, and Incentives for Housing Affordability and Infrastructure Development H.R. 3077, Affordable Housing Credit Improvement Act of 2019, to amend the Internal Revenue Code of 1986 to reform the low-income housing credit, and for other purposes, all provisions. S. 1703, Affordable Housing Credit Improvement Act of 2019, to amend the Internal Revenue Code of 1986 to reform the low-income housing credit, and for other purposes, all provisions. H.R. 3479, Save Affordable Housing Act of 2019, to amend the Internal Revenue Code of 1986 to repeal the qualified contract exception to the extended low-income housing commitment rules for purposes of the low-income housing credit, and for other purposes, all provisions. S. 1956, Save Affordable Housing Act of 2019, to amend the Internal Revenue Code of 1986 to repeal the qualified contract exception to the extended low-income housing commitment rules for purposes of the low-income housing credit, and for other purposes, all provisions. S. 3365 (115th Congress), Middle-Income Housing Tax Credit Act of 2018, to provide a credit for middle-income housing, and for other purposes, all provisions. Legislative proposal, Renters Tax Credit Act of 2019, to amend the Internal Revenue Code of 1986 to provide a tax credit to taxpayers who provide reductions in rent to their tenants under State rental reduction programs, and for other purposes, all provisions. Requested that any infrastructure bill include tax incentives to: expand the Low-Income Housing Tax Credit; enact the Middle-Income Housing Tax Credit; reduce the basis increase necessary to qualify a multifamily rehabilitation project for Opportunity Zone purposes; repeal the Foreign Investment in Real Property Tax Act; extend the IRC Section 45L New Energy Efficient Home Credit; and extend and modify the IRC Section 179D Energy Efficient Commercial Buildings Deduction to facilitate investments in improving the utility performance of existing properties. Legislative proposal, to amend the Internal Revenue Code of 1986 to permit certain contributions by governmental entities to be treated as contributions of capital and to exclude from gross income contributions of capital of a partnership. Legislative proposal to spur housing development and infrastructure through: (1) tax-exempt bond financing in designated areas; and (2) increased community development block grant funding provided to States, local governments, and Indian tribes based on the extent to which those entities streamline development requirements for affordable housing, eliminate or reduce impact fees, and provide assurances they will supplement costs. Energy Support extending Energy efficient homes credit (IRC 45L) and Energy efficient commercial buildings deduction (IRC 179D). Also support modifying 179D to incentivize retrofits and allow REITs to benefit. H.R. 3301, The Taxpayer Certainty and Disaster Relief Act of 2019, to amend the Internal Revenue Code of 1986 to extend certain expiring provisions, to provide disaster relief, and for other purposes. Section 129: Energy efficient homes credit. Section 131: Energy efficient commercial buildings deduction. Section 201: Reduction of unified credit against estate tax. H.R. 4506, Home Energy Savings Act, to amend the Internal Revenue Code of 1986 to extend and update the credit for nonbusiness energy property, all provisions. S. 1288, Clean Energy for America Act, Title III -- Energy Efficiency Incentives: Section 301: Credit for new energy efficient residential buildings, Section 304: Deduction for new energy efficient commercial buildings, Section 305: Energy efficiency deduction for existing commercial buildings, and Section 306: Temporary extension of existing energy efficiency incentives. S. 2588, Home Energy Savings Act, to amend the Internal Revenue Code of 1986 to extend and update the credit for nonbusiness energy property, all provisions. Legislative tax proposal (Energy Efficient Qualified Improvement Property (E-QUIP)) to establish a 10-year depreciation period for high-performance energy-efficient qualified improvement property (i.e., heating, cooling, ventilation and hot water; lighting; and envelope) installed in a covered building, including a multifamily building. Legislative proposal, New Home Energy Efficiency Act, to amend the Internal Revenue Code of 1986 to extend and update the new energy efficient home credit, all provisions. Carried Interest H.R. 1735, Carried Interest Fairness Act of 2019, to amend the Internal Revenue Code of 1986 to provide for the proper tax treatment of personal service income earned in pass-through entities, all provisions. H.R. 3848, Stop Wall Street Looting Act, to require the Securities and Exchange Commission to issue rules requiring private funds to publicly disclose certain information, and for other purposes: Title II -- Anti-Looting, Section 204, Limitation on deduction for business interest of certain businesses owned by private funds. Title IV -- Closing the Carried Interest Loophole, all provisions. S. 781, Carried Interest Fairness Act of 2019, to amend the Internal Revenue Code of 1986 to provide for the proper tax treatment of personal service income earned in pass-through entities, all provisions. S. 1639, Ending the Carried Interest Loophole Act, to amend the Internal Revenue Code of 1986 to revise the treatment of partnership interests received in connection with the performance of services, and for other purposes, all provisions. S. 2155, Stop Wall Street Looting Act, to require the Securities and Exchange Commission to issue rules requiring private funds to publicly disclose certain information, and for other purposes: Title II -- Anti-Looting, Section 204, Limitation on deduction for business interest of certain businesses owned by private funds. Title IV -- Closing the Carried Interest Loophole, all provisions. Foreign Investment in Real Property Tax Act (FIRPTA) H.R. 2210, Invest in America Act, to amend the Internal Revenue Code of 1986 to repeal certain provisions applicable to foreign investment in United States real property, all provisions. Taxation of Capital Gains Monitored and analyzed proposal for Treasury Department to issue regulation that would index capital gains to inflation. Proposal by Senate Finance Committee Ranking Member Ron Wyden, Treat Wealth Like Wages, A plan to fix our broken tax code, ensure the wealthy pay their fair share, and protect Social Security.

H.R. 1680, "New Markets Tax Credit Extension Act of 2019" H.R. 1148, "2018 National Disaster Tax Relief Act" H.R. 2593, Opportunity Zone Reporting Requirements H.R. 3077, Affordable Housing Credit Improvement Act H.R. 3479, Save Affordable Housing Act of 2019 S.750, "New Markets Tax Credit Extension Act of 2019" S.1344, Opportunity Zones Reporting Requirements S 1703, Affordable Housing Credit Improvement Act S.1956, Save Affordable Housing Act of 2019

Client expense: $64,181 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Depreciation Rules Requested Congress pass legislation or, alternatively, that the Treasury Department revisit Rev. Proc. 2019-08 and clarify through the regulatory process that firms electing out of limits on business interest deductibility may depreciate multifamily buildings placed in service prior to 2018 over 30 years. Business Interest Deductibility Department of Treasury and Internal Revenue Service, 26 CFR Part 1, REG-106089-18, RIN 1545-BO73, Limitation on Deduction for Business Interest Expense, issues pertaining to: (1) the interaction between the small business exception and the real estate trade or business election (as well as resulting impacts on the depreciation of multifamily buildings); and (2) the application of the REIT safe harbor to certain controlled partnerships. Opportunity Zones Department of the Treasury and Internal Revenue Service, 26 CFR Part 1, REG-120186-18, RIN 1545-BP04, Investing in Qualified Opportunity Funds. Opportunity Zones: No bill introduced but support legislative change to reduce the basis increase necessary to qualify a multifamily rehabilitation project for Opportunity Zone substantial improvement purposes. S. 1344, to require the Secretary of the Treasury to collect data and issue a report on the opportunity zone tax incentives enacted by the 2017 tax reform legislation, and for other purposes, all provisions. H.R. 2593, to require the Secretary of the Treasury to collect data and issue a report on the opportunity zone tax incentives enacted by the 2017 tax reform legislation, and for other purposes, all provisions. H.R. 4011, to amend the Internal Revenue Code of 1986 to require lead remediation for qualified opportunity zone property originally constructed before January 1, 1978. Low-Income Housing Tax Credit, Middle-Income Housing Tax Credit, and Incentives for Housing Affordability and Infrastructure Development H.R. 3077, Affordable Housing Credit Improvement Act of 2019, to amend the Internal Revenue Code of 1986 to reform the low-income housing credit, and for other purposes, all provisions. S. 1703, Affordable Housing Credit Improvement Act of 2019, to amend the Internal Revenue Code of 1986 to reform the low-income housing credit, and for other purposes, all provisions. H.R. 3479, Save Affordable Housing Act of 2019, to amend the Internal Revenue Code of 1986 to repeal the qualified contract exception to the extended low-income housing commitment rules for purposes of the low-income housing credit, and for other purposes, all provisions. S. 1956, Save Affordable Housing Act of 2019, to amend the Internal Revenue Code of 1986 to repeal the qualified contract exception to the extended low-income housing commitment rules for purposes of the low-income housing credit, and for other purposes, all provisions. S. 3365 (115th Congress), Middle-Income Housing Tax Credit Act of 2018, to provide a credit for middle-income housing, and for other purposes, all provisions. Legislative proposal, Renters Tax Credit Act of 2019, to amend the Internal Revenue Code of 1986 to provide a tax credit to taxpayers who provide reductions in rent to their tenants under State rental reduction programs, and for other purposes, all provisions. Requested that any infrastructure bill include tax incentives to: expand the Low-Income Housing Tax Credit; enact the Middle-Income Housing Tax Credit; reduce the basis increase necessary to qualify a multifamily rehabilitation project for Opportunity Zone purposes; repeal the Foreign Investment in Real Property Tax Act; extend the IRC Section 45L New Energy Efficient Home Credit; and extend and modify the IRC Section 179D Energy Efficient Commercial Buildings Deduction to facilitate investments in improving the utility performance of existing properties. Legislative proposal, to amend the Internal Revenue Code of 1986 to permit certain contributions by governmental entities to be treated as contributions of capital and to exclude from gross income contributions of capital of a partnership. Legislative proposal to spur housing development and infrastructure through: (1) tax-exempt bond financing in designated areas; and (2) increased community development block grant funding provided to States, local governments, and Indian tribes based on the extent to which those entities streamline development requirements for affordable housing, eliminate or reduce impact fees, and provide assurances they will supplement costs. Energy Support extending Energy efficient homes credit (IRC 45L) and Energy efficient commercial buildings deduction (IRC 179D). Also support modifying 179D to incentivize retrofits and allow REITs to benefit. H.R. 3301, The Taxpayer Certainty and Disaster Relief Act of 2019, to amend the Internal Revenue Code of 1986 to extend certain expiring provisions, to provide disaster relief, and for other purposes. Section 129: Energy efficient homes credit. Section 131: Energy efficient commercial buildings deduction. Section 201: Reduction of unified credit against estate tax. H.R. 4506, Home Energy Savings Act, to amend the Internal Revenue Code of 1986 to extend and update the credit for nonbusiness energy property, all provisions. S. 1288, Clean Energy for America Act, Title III -- Energy Efficiency Incentives: Section 301: Credit for new energy efficient residential buildings, Section 304: Deduction for new energy efficient commercial buildings, Section 305: Energy efficiency deduction for existing commercial buildings, and Section 306: Temporary extension of existing energy efficiency incentives. S. 2588, Home Energy Savings Act, to amend the Internal Revenue Code of 1986 to extend and update the credit for nonbusiness energy property, all provisions. Legislative tax proposal (Energy Efficient Qualified Improvement Property (E-QUIP)) to establish a 10-year depreciation period for high-performance energy-efficient qualified improvement property (i.e., heating, cooling, ventilation and hot water; lighting; and envelope) installed in a covered building, including a multifamily building. Legislative proposal, New Home Energy Efficiency Act, to amend the Internal Revenue Code of 1986 to extend and update the new energy efficient home credit, all provisions. Carried Interest H.R. 1735, Carried Interest Fairness Act of 2019, to amend the Internal Revenue Code of 1986 to provide for the proper tax treatment of personal service income earned in pass-through entities, all provisions. H.R. 3848, Stop Wall Street Looting Act, to require the Securities and Exchange Commission to issue rules requiring private funds to publicly disclose certain information, and for other purposes: Title II -- Anti-Looting, Section 204, Limitation on deduction for business interest of certain businesses owned by private funds. Title IV -- Closing the Carried Interest Loophole, all provisions. S. 781, Carried Interest Fairness Act of 2019, to amend the Internal Revenue Code of 1986 to provide for the proper tax treatment of personal service income earned in pass-through entities, all provisions. S. 1639, Ending the Carried Interest Loophole Act, to amend the Internal Revenue Code of 1986 to revise the treatment of partnership interests received in connection with the performance of services, and for other purposes, all provisions. S. 2155, Stop Wall Street Looting Act, to require the Securities and Exchange Commission to issue rules requiring private funds to publicly disclose certain information, and for other purposes: Title II -- Anti-Looting, Section 204, Limitation on deduction for business interest of certain businesses owned by private funds. Title IV -- Closing the Carried Interest Loophole, all provisions. Foreign Investment in Real Property Tax Act (FIRPTA) H.R. 2210, Invest in America Act, to amend the Internal Revenue Code of 1986 to repeal certain provisions applicable to foreign investment in United States real property, all provisions. Taxation of Capital Gains Monitored and analyzed proposal for Treasury Department to issue regulation that would index capital gains to inflation. Proposal by Senate Finance Committee Ranking Member Ron Wyden, Treat Wealth Like Wages, A plan to fix our broken tax code, ensure the wealthy pay their fair share, and protect Social Security.

S. 1703 / H.R. 3077: The Affordable Housing Credit Improvement Act This bill seeks to expand the LIHTC and includes additional provisions to make the program more streamlined and flexible. The Housing Credit allocation authority would be expanded by 50%, which is expected to finance the development or preservation of up to 400,000 additional affordable units over the next decade (the expansion provision is excluded from the House version of the bill). The bill would also: provide a minimum 4% Housing Credit rate for the acquisition of affordable housing and for multifamily Housing Bond-financed developments; create incentives for projects that target homeless or extremely low-income individuals and families, as well as in Native American communities;; allow LIHTC properties to claim clean energy credits such as the Energy Efficient New Homes Credit; align LIHTC rules, such as the student rule, more closely with HUD regulations; rename the LIHTC to the Affordable Housing Tax Credit (AHTC); and more. S. 1106 / H.R. 2169: Rent Relief Act of 2019 This bill allows a refundable tax credit for individuals who pay rent for a principal residence that exceeds 30% of the individual's gross income for the taxable year. The amount of the credit ranges from 25% to 100% of the excess rent, depending on the gross income of the taxpayer. The credit is not available for taxpayers with gross income that exceeds $100,000 ($125,000 for a taxpayer whose principal residence is located in a high-cost area, as defined by the bill). Rent that exceeds 100% of the small area fair market rent (including the utility allowance) for the residence may not be taken into account for the purpose of determining the amount of the credit. For individuals who reside in government-subsidized housing, the bill allows a credit equal to 1/12 of the rent paid by the taxpayer (and not subsidized under the program) during the year with respect to the residence. S.1956 / H.R. 3479: Save Affordable Housing Act of 2019 This legislation would repeal the qualified contract option for LIHTC properties. As the law currently stands, owners are permitted to pursue a Qualified Contract, which most often results in the ability for properties to convert to market rate after just 15 years. The Save Affordable Housing Act would prevent the premature loss of affordable housing and ensure that Housing Credit properties remains affordable for at least 30 years. All Policies related to Tax Reform; all provisions related to the Low Income Housing Tax Credit, Opportunity Zones, and the UBIT Fringe Benefits Tax. All policies relating to the Low Income Housing Tax Credit.

H.R. 1585: The Violence Against Women Reauthorization Act of 2019 Following the lapse of VAWA in February, 2019, this legislation would reauthorize protections for domestic violence survivors while adding significant new housing provisions. New provisions include adjusting resident screening requirements, expanding emergency transfer requirements, expanding requirements regarding early termination of assistance, and expands access to Tenant Protection Vouchers for DV survivors. H.R. 1856: Ending Homelessness Act of 2019 This comprehensive plan to address homelessness provides $13.27 billion in mandatory emergency relief funding over five years to programs and services addressing homelessness; provides funding for new permanent units through McKinney-Vento Homelessness Assistance Grants; expands funding for special purpose vouchers, units for ELI and homeless preference, service coordination and outreach; and provides $20 million for states and localities to integrate healthcare and housing initiatives. S. 787 / H.R. 1737: American Housing and Economic Mobility Act of 2019 This bill calls for using federal funds to build 3.2 million affordable housing units over ten years, which Sen. Warren says would bring rents down 10% and create 1.5 million new jobs. The bill would also create an infrastructure grant program to incentivize local governments to address restrictive zoning laws, while also broadening Community Reinvestment Act requirements to include credit unions and community banks. The measure also provides down payment assistance aimed at borrowers historically denied mortgages, as well as families who have not recovered from losing homes during the financial crisis. The bill also proposes adjusting the Fair Housing Act to include protections for gender identity, sexual orientation, marital status, and source of income. To fund the proposals, the bill would repeal recent estate tax cuts for wealthiest families. S. 1066: Targeting Resources into Communities in Need Act of 2019 This legislation aims to better target federal grant dollars to high-poverty urban, rural, and tribal communities. The bill expands application of the 10-20-30 allocation formula, which requires that a minimum of 10 percent of federal funds of a particular federal program go to communities with persistent poverty, defined as a county where the poverty level has been 20 percent or higher over the past 30 years. S. 291 / H.R. 1122: The Housing Choice Voucher Mobility Demonstration Act of 2019 The legislation authorizes the Secretary of HUD to carry out a housing choice voucher (HCV) mobility demonstration to encourage families receiving vouchers to move to lower-poverty areas and expand access to opportunity areas. Under the legislation, HUD would identify PHAs to participate in the mobility demonstration program through a competitive process, and some requirements could be waived or adjusted for the participating PHAs. S. 257: Tribal HUD-VASH Act of 2019 Seeking to combat homelessness and improve support services for Native American veterans, this legislation would authorize a joint tribal housing initiative between HUD and the VASH program. The bill also fosters collaboration between HUD, Veterans Affairs, and the Indian Health Service in implementing housing initiatives. H.R. 927: Sustainable Communities Act of 2019 This legislation builds on HUDs Sustainable Communities Initiative (SCI), which provided Regional Planning Grants to locally-led initiatives. It encourages local and federal collaboration to create more sustainable housing, environmental, transportation, and infrastructure programs. H.R. 232: Landlord Accountability Act of 2019 This legislation makes source of income a protected class under the Fair Housing Act, establishes fines for landlords who intentionally disqualify units from federal housing programs by letting them fall into disrepair, and establishes new Multifamily Housing Complaint Resolution Program to investigate and resolve landlord/tenant disputes. H.R. 2001: Homeless Children and Youth Act of 2019 This bill aligns the HUD definition for homelessness with the definition used to verify eligibility for other federal programs, such as the National School Lunch Program. The adjustment would expand access to assistance programs and alleviate confusion between agencies. S. 767: Housing for Homeless Students Act of 2019 This bill amends the IRS Housing Credit guidelines to qualify low-income building units that provide housing for homeless children, youth, and veterans who are full-time students. In order to become eligible for the LIHTC, the building units student residents must have been homeless during any portion of the preceding five years (for veterans) or seven years (for children and youth). S. 1703 / H.R. 3077: The Affordable Housing Credit Improvement Act This bill seeks to expand the LIHTC and includes additional provisions to make the program more streamlined and flexible. The Housing Credit allocation authority would be expanded by 50%, which is expected to finance the development or preservation of up to 400,000 additional affordable units over the next decade (the expansion provision is excluded from the House version of the bill). The bill would also: provide a minimum 4% Housing Credit rate for the acquisition of affordable housing and for multifamily Housing Bond-financed developments; create incentives for projects that target homeless or extremely low-income individuals and families, as well as in Native American communities;; allow LIHTC properties to claim clean energy credits such as the Energy Efficient New Homes Credit; align LIHTC rules, such as the student rule, more closely with HUD regulations; rename the LIHTC to the Affordable Housing Tax Credit (AHTC); and more. S. 1106 / H.R. 2169: Rent Relief Act of 2019 This bill allows a refundable tax credit for individuals who pay rent for a principal residence that exceeds 30% of the individual's gross income for the taxable year. The amount of the credit ranges from 25% to 100% of the excess rent, depending on the gross income of the taxpayer. The credit is not available for taxpayers with gross income that exceeds $100,000 ($125,000 for a taxpayer whose principal residence is located in a high-cost area, as defined by the bill). Rent that exceeds 100% of the small area fair market rent (including the utility allowance) for the residence may not be taken into account for the purpose of determining the amount of the credit. For individuals who reside in government-subsidized housing, the bill allows a credit equal to 1/12 of the rent paid by the taxpayer (and not subsidized under the program) during the year with respect to the residence. H.R. 3620 - Strategy and Investment in Rural Housing Preservation Act of 2019 With rural American facing a maturing mortgage crisis on affordable properties, H.R. 3620 would permanently authorize the U.S. Department of Agricultures (USDA) Multifamily Housing Preservation and Revitalization (MPR) Program; allow decoupling of Rental Assistance as a last resort; authorize vouchers for residents after a mortgage matures, is prepaid, or is foreclosed; require USDA to come up with a plan for preservation of rural multifamily housing backed by USDA loans; and establish an advisory committee to advise USDA in implementing this plan. S. 1772 / H.R. 3211: Task Force on the Impact of the Affordable Housing Crisis Act of 2019 This bill seeks to create a task force to evaluate and quantify how the affordable housing crisis impacts life outcomes and increases costs for non-housing programs at the federal, state, and local levels. The task force would also make recommendations to Congress on how to use affordable housing to improve the effectiveness of other federal programs. H.R.3167: The National Flood Insurance Program Reauthorization Act of 2019 This is bipartisan legislation that reauthorizes the NFIP for five years and also includes a number of reforms to increase affordability, improve mapping, enhance mitigation, and modernize the NFIP. H.R. 2763, The Keeping Families Together Act of 2019 This legislation that would block HUD from implementing a proposed rule that would terminate housing benefits for families with mixed-immigration status, resulting in evictions and family separations. S.1956 / H.R. 3479: Save Affordable Housing Act of 2019 This legislation would repeal the qualified contract option for LIHTC properties. As the law currently stands, owners are permitted to pursue a Qualified Contract, which most often results in the ability for properties to convert to market rate after just 15 years. The Save Affordable Housing Act would prevent the premature loss of affordable housing and ensure that Housing Credit properties remains affordable for at least 30 years. S. 755 / H.R.1690 - Safe Housing for Families Act of 2019 This legislation would require carbon monoxide detectors in federally-assisted housing. The bill also authorizes $300 million over three years to fund the installation and maintenance of carbon monoxide detectors in Department of Housing and Urban Development-subsidized housing units that have combustion-fueled appliances or a ventilation system that connects them to such units. S. 2076 / H.R. 3685: Fair Chance at Housing Act This legislation would reform the eviction and screening policies for individuals with a criminal history. Specifically, S. 2076/H.R. 3685 would provide PHAs with additional administrative funding for helping to house ex-offenders through the Section 8 Housing Choice Voucher program; ban 1-strike policies, which allow tenants to be evicted for a single incident of criminal activity, no matter how minor, in favor of a holistic review; ban no-fault policies, which allow an entire family to be evicted for criminal activity by a guest of a household member even without the knowledge of anyone in the household; raise the standards of evidence to be used by public housing authorities (PHAs) and owners and require a holistic consideration of all mitigating circumstances when making screening or eviction determinations based on criminal activity; ensure that tenants who are evicted for criminal activity and applicants who are denied admission for criminal activity are given adequate written notice of the reasons for the decision, and the opportunity to present mitigating evidence or appeal a decision; and prohibit the use of suspicionless drug and alcohol testing by owners and PHAs. Public Law No: 116-6 (H.J.Res. 31) - Consolidated Appropriations Act of 2019 This bill funded the remainder of the federal government (Homeland Security, Agriculture, Commerce/Justice, Science, Financial Services, Interior, State/Foreign Operations, and Transportation/HUD) for Fiscal Year 2019. The law prevented another partial government shutdown that would have otherwise occurred when the existing CR expired. Signed by the President on 2/15/2019. Pub.L.No: 116-5 (H.J.Res. 28) - FY2019 Further Additional Continuing Appropriation Act A short-term Continuing Resolution (CR) for agencies affected by the shutdown, including HUD and USDA. Signed by the President on 1/25/19. Public Law No: 116-59 Continuing Appropriations Act, 2020, and Health Extenders Act of 2019, Signed by President on 09/27/2019. This bill provides FY2020 continuing appropriations to federal agencies through November 21, 2019. The bill funds most projects and activities at the FY2019 levels with several exceptions that provide funding flexibility and additional appropriations to various programs. The bill also includes a provision that permits the Department of Agriculture to continue making payments to farmers affected by retaliatory tariffs by accelerating reimbursements to the Commodity Credit Corporation for certain net realized losses sustained in FY2019. Public Law No: 116-37 Bipartisan Budget Act of 2019, Signed by President on 08/02/2019. This bill increases discretionary spending limits, suspends the debt limit, and modifies budget enforcement procedures. The bill increases the FY2020 and FY2021 discretionary spending limits for defense and nondefense spending. The bill also (1) specifies limits for Overseas Contingency Operations funding, which is exempt from discretionary spending limits; and (2) requires the FY2020 discretionary spending limits to be adjusted to accommodate specified funding for the 2020 Census. The bill suspends the public debt limit through July 31, 2021. On August 1, 2021, the limit will be increased to accommodate obligations issued during the suspension period. H.R.4307 - Build More Housing Near Transit Act The legislation that aims to increase housing options near transit and would amend the current rating criteria for the Federal Transit Administrations New Starts program, which funds transit projects, such as commuter rail, light rail and bus rapid transit, through the Capital Investment Grants (CIG) program. It would require applicants for federal transportation grants to submit housing feasibility assessments to determine how and where housing units could be built near new transit stops. The legislation would also prioritize a commitment to change local land use policies to accommodate affordable or market-rate housing near the transit projects. S.2486 - Prevent Evictions Act of 2019 The legislation creates a landlord-tenant mediation grant program to bring landlords and tenants to the table to find informal, mutually agreed upon solutions that keep tenants in their homes; Provide grant funding for translators, ensuring that all individuals have the ability to participate; and Direct the United States Department of Housing and Urban Development to study the potential for certain types of rent insurance to be cost-effective eviction mitigation tools. H.R.3620 - Strategy and Investment in Rural Housing Preservation Act of 2019 The legislation aims to provide rental assistance to low-income tenants in certain multifamily rural housing projects financed by the Rural Housing Service of the Department of Agriculture, and to develop and implement a plan for preserving the affordability of rural rental housing, and for other purposes. The bill would permanently authorize the Multifamily Housing Preservation and Revitalization program. The legislation proposes an authorization of $1 billion over 5 years and requires USDA to develop a comprehensive plan to preserve multifamily housing with these new resources and tools. The bill also proposes an advisory board with stakeholders from various sectors, including low-income tenants, and would help guide USDAs implementation of its preservation and revitalization plan. All policies relating to Depts. of HUD, Treasury, and USDA Disaster Recovery efforts in PDD-areas. All policies relating to HUD Real Assessment Estate Center (REAC) and physical inspections All policies relating to Housing Assistance Payments (HAP) All policies relating to Project Rental Assistance (PRACs) All policies relating to Fair Market Rents and Small Area Fair Market Rents All policies relating to HOME Investment Partnership Program All policies relating to Community Development Block Grant All policies relating to HUD Rental Assistance (Housing Choice Vouchers and Project-Based Rental Assistance) Programs All policies relating to USDA-RHS Section 521 Rental Assistance Program, Section 515 Rural Rental Housing, Section 542 Rural Development Voucher, and 538 Guaranteed Rural Rental Housing Program. All policies relating to Management and Occupancy Reviews (MORs) All policies relating to the Rental Assistance Demonstration All policies relating to the Family Self Sufficiency Program All policies relating to Housing Finance Reform All policies relating to Housing and Community Development Act of 1980, including Mixed Immigration status of households All policies relating to Lead-Based Paint All Policies related to the White House Announces Interagency Council on Barriers to Affordable Housing All Policies related to the Fair Housing Act All Policies related to the Foster Youth to Independence initiative All Policies related to the Community Development Block Grant - Disaster Recovery (CDBG-DR) All Policies related to the Inadmissibility on Public Charge Grounds Rule All Policies related to Opportunity Zones

Opportunity Zones; Housing Bonds; Private Activity Tax Exempt Bonds (PABs); Down Payment Assistance Programs.Affordable Housing Tax Credit. H.R. 3479, S. 1956, the Save Affordable Housing Act. H.R. 3316, Neighborhood Homes Investment Act.

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), SENATE, Treasury, Dept of

Opportunity Zones; Housing Bonds; Private Activity Tax Exempt Bonds (PABs); Down Payment Assistance Programs. Affordable Housing Tax Credit. Save Affordable Housing Act. Affordable Housing Tax Credit. H.R. 3479, S. 1956, the Save Affordable Housing Act. H.R. 3316, Neighborhood Homes Investment Act.

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), SENATE, Treasury, Dept of

Private Activity Tax Exempt Bonds (PABs). Affordable Housing Tax Credit Affordable Housing Tax Credit. H.R. 3479, S. 1956, the Save Affordable Housing Act. H.R. 3316, Neighborhood Homes Investment Act.

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), SENATE, Treasury, Dept of

Depreciation Rules Requested Congress pass legislation or, alternatively, that the Treasury Department revisit Rev. Proc. 2019-08 and clarify through the regulatory process that firms electing out of limits on business interest deductibility may depreciate multifamily buildings placed in service prior to 2018 over 30 years. Business Interest Deductibility Department of Treasury and Internal Revenue Service, 26 CFR Part 1, REG-106089-18, RIN 1545-BO73, Limitation on Deduction for Business Interest Expense, issues pertaining to: (1) the interaction between the small business exception and the real estate trade or business election; and (2) the application of the REIT safe harbor to certain controlled partnerships. Section 199A Qualified Business Income Deduction H.R. 216, Main Street Tax Certainty Act, to amend the Internal Revenue Code of 1986 to make permanent the deduction for qualified business income, all provisions. S. 1149, Main Street Tax Certainty Act, to amend the Internal Revenue Code of 1986 to make permanent the deduction for qualified business income, all provisions. Opportunity Zones Department of Treasury and Internal Revenue Service, 26 CFR Part 1, REG-115420-18, RIN 1545-BP03, Investing in Qualified Opportunity Funds. Department of the Treasury and Internal Revenue Service, 26 CFR Part 1, REG-120186-18, RIN 1545-BP04, Investing in Qualified Opportunity Funds. Department of the Treasury, Request for Information on Data Collection and Tracking for Qualified Opportunity Zones. Department of Housing and Urban Development, Office of the Assistant Secretary for Policy Development and Research (PD&R), Request for Information, Docket No. FR-6155-N-01, Review of HUD Policy in Opportunity Zones. Opportunity Zones: No bill introduced but support legislative change to reduce the basis increase necessary to qualify a multifamily rehabilitation project for Opportunity Zone substantial improvement purposes. S. 1344, to require the Secretary of the Treasury to collect data and issue a report on the opportunity zone tax incentives enacted by the 2017 tax reform legislation, and for other purposes, all provisions. H.R. 2593, to require the Secretary of the Treasury to collect data and issue a report on the opportunity zone tax incentives enacted by the 2017 tax reform legislation, and for other purposes, all provisions. Low-Income Housing Tax Credit, Middle-Income Housing Tax Credit, and Incentives for Housing Affordability H.R. 3077, Affordable Housing Credit Improvement Act of 2019, to amend the Internal Revenue Code of 1986 to reform the low-income housing credit, and for other purposes, all provisions. S. 1703, Affordable Housing Credit Improvement Act of 2019, to amend the Internal Revenue Code of 1986 to reform the low-income housing credit, and for other purposes, all provisions. H.R. 3479, Save Affordable Housing Act of 2019, to amend the Internal Revenue Code of 1986 to repeal the qualified contract exception to the extended low-income housing commitment rules for purposes of the low-income housing credit, and for other purposes, all provisions. S. 1956, Save Affordable Housing Act of 2019, to amend the Internal Revenue Code of 1986 to repeal the qualified contract exception to the extended low-income housing commitment rules for purposes of the low-income housing credit, and for other purposes, all provisions. S. 3365 (115th Congress), Middle-Income Housing Tax Credit Act of 2018, to provide a credit for middle-income housing, and for other purposes, all provisions. S. 1106, Rent Relief Act, to amend the Internal Revenue Code of 1986 to allow for a credit against tax for rent paid on the personal residence of the taxpayer, all provisions. Requested that any infrastructure bill include tax incentives to: expand the Low-Income Housing Tax Credit; enact the Middle-Income Housing Tax Credit; reduce the basis increase necessary to qualify a multifamily rehabilitation project for Opportunity Zone purposes; repeal the Foreign Investment in Real Property Tax Act; extend the IRC Section 45L New Energy Efficient Home Credit; and extend and modify the IRC Section 179D Energy Efficient Commercial Buildings Deduction to facilitate investments in improving the utility performance of existing properties. Studied additional housing affordability legislative tax incentive proposals, including renters tax credit and tax-exempt bond financing for housing production within designated areas. Issues pertaining to LIHTC data collection. Energy Support extending Energy efficient homes credit (IRC 45L) and Energy efficient commercial buildings deduction (IRC 179D). Also support modifying 179D to incentivize retrofits and allow REITs to benefit. H.R. 3051, to amend the Internal Revenue Code of 1986 to extend by 2 years the energy efficient commercial buildings deduction, all provisions. H.R. 3301, The Taxpayer Certainty and Disaster Relief Act of 2019, to amend the Internal Revenue Code of 1986 to extend certain expiring provisions, to provide disaster relief, and for other purposes. Section 129: Energy efficient homes credit. Section 131: Energy efficient commercial buildings deduction. Section 201: Reduction of unified credit against estate tax. S. 617, Tax Extender and Disaster Relief Act of 2019, to amend the Internal Revenue Code of 1986 to extend certain expiring provisions, to provide disaster tax relief, and for other purposes. Section 110: Energy efficient homes credit. Section 113: Energy efficient commercial buildings deduction. S. 1288, Clean Energy for America Act, Title III -- Energy Efficiency Incentives: Section 301: Credit for new energy efficient residential buildings, Section 304: Deduction for new energy efficient commercial buildings, Section 305: Energy efficiency deduction for existing commercial buildings, and Section 306: Temporary extension of existing energy efficiency incentives Legislative tax proposal (Energy Efficient Qualified Improvement Property (E-QUIP)) to establish a 10-year depreciation period for high-performance energy-efficient qualified improvement property (i.e., heating, cooling, ventilation and hot water; lighting; and envelope) installed in a covered building, including a multifamily building. Carried Interest H.R. 1735, Carried Interest Fairness Act of 2019, to amend the Internal Revenue Code of 1986 to provide for the proper tax treatment of personal service income earned in pass-through entities, all provisions. S. 781, Carried Interest Fairness Act of 2019, to amend the Internal Revenue Code of 1986 to provide for the proper tax treatment of personal service income earned in pass-through entities, all provisions. S. 1639, Ending the Carried Interest Loophole Act, to amend the Internal Revenue Code of 1986 to revise the treatment of partnership interests received in connection with the performance of services, and for other purposes, all provisions. Foreign Investment in Real Property Tax Act (FIRPTA) H.R. 2210, Invest in America Act, to amend the Internal Revenue Code of 1986 to repeal certain provisions applicable to foreign investment in United States real property, all provisions.