Monday, July 27th, Senate Republicans released a proposed $1 trillion COVID-19 relief bill, with support from House Republican Leadership and the White House.
The narrowly tailored Senate bill addresses issues directly related to COVID-19, with emphasis on keeping people employed, safely reopening schools, and ensuring adequate funding for healthcare. It includes liability protections for businesses, schools and universities, charities, and frontline medical workers who comply with health guidelines.
The proposed bill is an alternative approach to the Democrats’ priorities in the negotiation. The Democrat-controlled House passed the $3 trillion HEROES Act and pandemic related provisions within the Moving America Forward Act (H.R. 2) in June and July.
The House-passed H.R. 2, infrastructure bill, included permanent provisions of the Historic Tax Credit Growth and Opportunity Act (HTC-GO), along with temporary provisions to address projects facing challenges due to the pandemic. The temporary provisions include: 1) an increase in the HTC from 20% to 30% to address pandemic related challenges for HTC projects for five years 2) and a 12-month extension to 24-month or 60-month (phased projects) rehabilitation period deadlines, to ensure those projects impacted by the pandemic do not fail to qualify for the HTC.
Congressional leaders are working to pass the legislation by early August. Assuming the broad parameters of a deal are met, there will be an opportunity to include these HTC enhancements, especially temporary pandemic-related provisions, in a COVID-19 relief bill.
Contact your Senators to share projects impacted by the COVID-19 pandemic and how enhancements to the HTC will assist in the challenges your projects face. Advocates should focus on Senate advocacy. Also, if you are constituent to a Senate Republican, please make extra efforts to make sure they understand the urgency and need to assist HTC projects impacted by the pandemic.
Contact our HTC advocacy coordinators who stand ready to help you develop your message and contact the appropriate tax staff:
You can also contact your Senators by visiting:
Click the contact section or “contact me” link. Go to the message portal and if possible, select “Tax or Taxation” as the issue area category.
Additionally, you may also contact the Capitol Switchboard at 202-225-3121. Please keep in mind that most congressional staff are working remotely.
Message to Senate Offices
- “Please include needed HTC enhancements that were in the recent House infrastructure bill (H.R. 2) to the next COVID-19 relief bill, especially temporary provisions for pandemic relief to overcome present obstacles related to onsite labor, supply chain, and regulatory and financing challenges.”
- Describe obstacles that local HTC projects have faced during the pandemic, such as delays, extra costs incurred on-site, and project financing difficulties.
- Explain how the HTC provisions in H.R. 2, The Moving Forward Act, would help these projects, especially the temporary provision that increases the HTC from 20% to 30%.
- Additionally, request a temporary 12-month extension for the 24-month or 60-month (phased projects) HTC rehabilitation period because of pandemic-related delays.
Please share responses from Senate offices to email@example.com to inform future advocacy efforts.
Section-by-Section Breakdown of HR 2, infrastructure bill, (HTC Temporary Provisions in Sections 90301 and 90304)
HTC Recommendations for COVID-19 Relief and Recovery Legislation
Links to Updated HTC Project Maps 2002-2019