HB 2132

relating to the allocation of low income housing tax credits to
projects reserved for elderly persons.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1.  Section 2306.6725(d), Government Code, is
(d)  For each scoring criterion, the department shall use a
range of points to evaluate the degree to which a proposed project
satisfies the criterion.  The department:
(1)  subject to Subdivision (2), may not award[:
[(1)]  a number of points for a scoring criterion that
is disproportionate to the degree to which a proposed project
complies with that criterion; and [or]
(2)  may award to a proposed project reserved for
elderly persons [for the general population] a number of points for
a scoring criterion that is greater [different] than the number of
points awarded for that criterion to a proposed project reserved
for the general population even [elderly persons] if the proposed
projects comply with the criterion to the same degree.
SECTION 2.  Sections 2306.6711(h) and (i), Government Code,
SECTION 3.  The change in law made by this Act applies only
to an application for low income housing tax credits that is
submitted to the Texas Department of Housing and Community Affairs
during an application cycle that is based on the 2026 qualified
allocation plan or a subsequent plan adopted by the governing board
of the department.  An application that is submitted during an
application cycle that is based on an earlier qualified allocation
plan is governed by the law in effect on the date the application
cycle began, and the former law is continued in effect for that
SECTION 4.  This Act takes effect September 1, 2025.