Public Law 119-83 (04/13/2026)

42 U.S.C. § 1437i

Obligations of public housing agencies; contestability; full faith and credit of United States pledged as security; tax exemption

(a)
Obligations issued by a public housing agency in connection with low-income housing projects which (1) are secured (A) by a pledge of a loan under any agreement between such public housing agency and the Secretary, or (B) by a pledge of annual contributions under an annual contributions contract between such public housing agency and the Secretary, or (C) by a pledge of both annual contributions under an annual contributions contract and a loan under an agreement between such public housing agency and the Secretary, and (2) bear, or are accompanied by, a certificate of the Secretary that such obligations are so secured, shall be incontestable in the hands of a bearer and the full faith and credit of the United States is pledged to the payment of all amounts agreed to be paid by the Secretary as security for such obligations.
(b)
section 1437c(g) of this title Except as provided in , obligations, including interest thereon, issued by public housing agencies in connection with low-income housing projects shall be exempt from all taxation now or hereafter imposed by the United States whether paid by such agencies or by the Secretary. The income derived by such agencies from such projects shall be exempt from all taxation now or hereafter imposed by the United States.

Sept. 1, 1937, ch. 896 Pub. L. 93–383, title II, § 201(a)88 Stat. 667 Pub. L. 97–35, title III, § 322(c)95 Stat. 402 Pub. L. 100–358, § 5102 Stat. 681 Pub. L. 101–625, title V, § 572(2)104 Stat. 4236 (, title I, § 11, as added , , ; amended , , ; renumbered title I, , , ; , , .)

Editorial Notes

Prior Provisions

act Sept. 1, 1937, ch. 896 50 Stat. 893 section 1411 of this titlePub. L. 93–383A prior section 11 of , , as amended, authorized capital grants to public housing agencies in assistance of low rentals and was classified to , prior to the general revision of this chapter by .

Amendments

Pub. L. 101–6251990— substituted “low-income housing” for “lower income housing” wherever appearing.

Pub. L. 97–351981— substituted reference to lower income for reference to low-income wherever appearing.

Statutory Notes and Related Subsidiaries

Effective Date of 1981 Amendment

Pub. L. 97–35section 371 of Pub. L. 97–35section 3701 of Title 12Amendment by effective , see , set out as an Effective Date note under , Banks and Banking.