This legislation introduces tax incentives to expand the availability of affordable rental housing for members of the Armed Forces. One key provision amends the Internal Revenue Code to ensure that a military member's basic housing allowance (BAH) is not considered when determining income eligibility for the Low-Income Housing Tax Credit (LIHTC) and for projects financed with tax-exempt bonds. This change aims to make more military families qualify for affordable housing programs, as their BAH would no longer artificially inflate their reported income for these specific purposes. Another significant provision of the bill enhances the Low-Income Housing Tax Credit for projects situated near major military bases. It designates buildings located within 15 miles of a large military installation as being in a difficult development area (DDA). This designation allows for an increased allocation of the LIHTC, thereby providing a greater financial incentive for developers to construct or rehabilitate affordable housing units in these areas. The bill clarifies that these incentivized housing projects are not required to be exclusively occupied by military personnel.