This bill seeks to enhance the Low-Income Housing Tax Credit (LIHTC) program with the primary goal of increasing the stock of disability-accessible and affordable housing across the United States. It addresses the critical need for housing that accommodates an aging population and individuals with disabilities, aiming to prevent institutionalization and promote community integration. A key provision of the bill involves a substantial increase in state LIHTC allocations. Starting in 2026, the per capita amount for these credits will rise from $1.75 to $4.25, and the minimum allocation amount will increase from $2,000,000 to $4,876,000, with both figures subject to future cost-of-living adjustments. These changes are designed to provide states with more resources to fund low-income housing projects. Furthermore, the bill introduces an increased credit for projects designated to serve households with people with disabilities . Eligible projects can receive a 150% increase in their eligible basis if at least 50% of their low-income units meet specific disability-accessible design standards, are located in walkable areas, and are deemed financially feasible by the housing credit agency. The design standards refer to the Uniform Federal Accessibility Standards. To ensure these objectives are met, the legislation mandates that state Qualified Allocation Plans (QAPs) must ensure that at least 40% of all low-income units receiving LIHTC allocations over any three-year period meet the specified disability-accessible design standards. A special incentive allows units that also meet the walkability criteria to be counted twice towards this 40% requirement, further encouraging the development of integrated and accessible communities.