To amend the Internal Revenue Code of 1986 to provide a refundable credit against tax for landlords of veterans receiving rental assistance under the Veterans Affairs Supported Housing program.

This bill allows a refundable tax credit for the owner of a dwelling unit that is occupied by a veteran on whose behalf rental assistance is provided by the Veterans Affairs Supported Housing program under the United States Housing Act of 1937. The credit is equal to 10% of the amount of rental assistance received by the person for the year.