To amend the Internal Revenue Code of 1986 to qualify homeless youth and veterans who are full-time students for purposes of the low-income housing tax credit.

Housing for Homeless Students Act of 201 7 This bill amends the Internal Revenue Code, with respect to the low-income housing tax credit, to qualify low-income building units that provide housing for homeless children, youth, or veterans who are full-time students for the credit. To qualify for the credit, the full-time student must have been a homeless child or youth during any portion of the seven-year period prior to occupying the housing unit or a homeless veteran during any portion of the five-year period prior to occupying the unit.