Inaccessible homes have represented a major barrier to full, meaningful, and independent lives for millions of Americans with disabilities and older adults in the United States for decades. Although the Low-Income Housing Tax Credit (LIHTC) program has increased the number of available affordable housing units for millions of Americans, only 6% of the nation’s housing supply is designed to be accessible at a basic level, regardless of affordability.
The LIHTC is a federal program that provides funding to states, which then allocate it to developers to help offset construction costs in exchange for reserving a portion of units for low-income tenants. Yet approximately 26% of Americans live with a disability and remain at a disadvantage due to the lack of accessible and affordable housing options. Inadequate accessible design for wheelchair users, limited access to public transportation, and housing located outside of walkable or rollable distances from vital destinations such as grocery stores, pharmacies, and schools make it extremely difficult for older adults and people with disabilities to reside in affordable homes built with LIHTC funding. As a result, the Visitable Inclusive Tax Credits for Accessible Living (VITAL) Act was introduced in 2023 to increase LIHTC funding and incentivize developers to build more accessible housing units for older adults and residents with disabilities.
It is estimated that by 2034, there will be more Americans over the age of 65 than Americans under the age of 18. As such, focusing on accessible and affordable housing is essential. Thus, the VITAL Act was reintroduced in 2026 as a bipartisan bill to bring this accessibility issue to the forefront of policy initiatives and ensure that more homes are built to accommodate the needs of more Americans.
The VITAL Act would require states to ensure that at least 40% of newly built affordable homes are accessible or adaptable over a three-year period using federal funding. The bill would increase the national supply of affordable homes for low-income families in the process, but it would also give seniors and people with disabilities much-needed access to important services and public transit while residing in affordable homes. In fact, accessible homes built in walkable and rollable neighborhoods would “count twice toward the state’s goal.” Additionally, projects with at least half of their units accessible, or projects built in rollable communities, would receive additional funding, thereby incentivizing the development of more accessible residences. This would allow seniors and individuals with disabilities to remain integrated into their communities of choice while leading successful, independent, and meaningful lives. Passage of this bill into law would allow an estimated 516,000 accessible, affordable, and inclusive homes to be built over the next 10 years, giving more Americans the ability to live comfortably in their communities.