This bill proposes to enhance the low-income housing tax credit (LIHTC) specifically for projects that commit to serving extremely low-income households. It amends the Internal Revenue Code of 1986 to provide a significant increase in the eligible basis for a portion of a building that meets specific criteria. Under this bill, if at least 20 percent of a project's residential units are designated for households earning no more than 30 percent of the area median gross income or 100 percent of the Federal poverty line , and the housing credit agency determines the increase is necessary for financial feasibility, the eligible basis for those units will be 150 percent of the standard basis. This provision aims to make the development of housing for the most vulnerable populations more financially viable. The amendment will apply to buildings receiving housing credit allocations after the bill's enactment or to certain bond-financed projects with obligations issued after December 31, 2025.