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 Income Tax - NAA/NMHC Comments on Non-taxability for BAH 

11/1/2007 
NAA/NMHC 

The National Multi Housing Council (NMHC) and the National Apartment Association (NAA) strongly urge support for an amendment to HR 3997, the Heroes Earnings Assistance and Relief Tax Act of 2007 (HEART Act) to be offered by Congressman Phil English. NMHC and NAA represent the nation’s leading firms participating in the apartment industry and our combined memberships include apartment owners, developers, managers, builders and lenders.

The English Amendment will provide states with the ability to decide how the Basic Allowance for Housing (BAH) provided to military servicemembers shall be treated when determining eligibility for various housing programs, including the Low Income Housing Tax Credit (LIHTC) program.

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