Section 1. Short title
This Act may be cited as the Housing for Homeless Students Act of 2024.
(a) In general
Clause (i) of section 42(i)(3)(D) of the Internal Revenue Code of 1986 is amended by redesignating subclauses (II) and (III) as subclauses (IV) and (V), respectively, and by inserting after subclause (I) the following new subclauses:
(II) a full-time student who, during any portion of the 7-year period ending with the commencement of such individual's continuous occupation of any low-income unit or units, was an individual described in section 725(2) of the McKinney-Vento Homeless Assistance Act (42 U.S.C. 11434a(2)),
(III) a full-time student who, during any portion of the 5-year period ending with the commencement of such individual's continuous occupation of any low-income unit or units, was an individual described in section 2002(a)(1) of title 38, United States Code,
(b) Effective date
The amendments made by subsection (a) shall apply to determinations made before, on, or after the date of the enactment of this Act.