12 2 STA T . 2 87 7 PUBLIC LA W 11 0– 28 9—J UL Y3 0 , 2008 (D)thelackofpub l i cl y a v ailable r e s earch o n the d efault risk of such m ort g ages
and ( E ) the availability of certified or accredited home energy rating services . ( 2 ) REPORT TO C O NG RE S S. —T he S ecretary of H ousing and U rban Development shall submit a report to C ongress that— ( A ) summari z es the recommendations developed under paragraph ( 1 ); and ( B ) includes any recommendations for statutory , regu - latory, or administrative changes that the Secretary deems necessary to institute such recommendations. (c) ENERG Y E F F I CIENT M ORTG A GES OU TREAC H CA M PAIGN.— (1) I N GENERA L .—The Secretary of Housing and Urban Development, in consultation and coordination w ith the Sec- retary of Energy, the Administrator of the Environmental P rotection Agency, and State Energy and Housing F inance Directors, shall carry out an education and outreach campaign to inform and educate consumers, home builders, residential lenders, and other real estate professionals on the availability, benefits, and advantages of— (A) improved energy efficiency in housing; and (B) energy efficient mortgages. (2) AUTHORI Z ATION OF APPROPRIATIONS.—There are author- ized to be appropriated such sums as are necessary to carry out the education and outreach campaign described under para- graph (1). DIV I S I ONC—TAX-REL ATED P ROVISIONS SEC.30 00. S HORT T I T L E
ETC. (a) SHORT TITLE.—This division may be cited as the ‘ ‘Housing Assistance Ta x Actof2 0 0 8’ ’. (b) AMEN D MENT OF 1 9 8 6 CODE.—Except as otherwise expressly provided, whenever in this division an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. (c) TA B LE OF CONTENTS.—The table of contents for this division is as follows
- Sec.30
00. S hort t i t l e
etc. TI T LE I —HOU SI NG T AX IN C ENTI V ES S ub title A— M ulti -Fam il y Hou s i ngPART I—L OW -I NC O ME HO USI N G TA X CRE D IT Sec. 300 1 . Tem p orary increase in v olume cap f or lo w -income housing ta x cre d it. Sec. 300 2 . D etermination of credit rate. Sec. 3003. Modifications to definition of eligible basis. Sec. 300 4 . Other simplification and reform of low-income housing tax incentives. Sec. 300 5 . Treatment of military basic pay. PART II—MODI F ICATIONS TO TAX-EXEM P T HOUSING B OND R U L ES Sec. 300 7 . Recycling of tax-exempt debt for financing residential rental pro j ects. Sec. 300 8 . Coordination of certain rules applicable to low-income housing credit and q ualified residential rental project exempt facility bonds. PART III—REFORMS RELATED TO T H E LOW-INCOME HOUSING CREDIT AND TAX- EXEMPT HOUSING BONDS Sec. 300 9 . Hold harmless for reductions in area median gross income. 26USC1note.H o usi n gA ssist a n c e T a x Act o f 2 0 0 8 .
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