According to findings of the Rutgers University American Affordable Housing Institute, employer-assisted housing increases productivity by reducing commuting time as well as saves money on recruitment and retention. (10) The future growth of EAH programs will remain dependent upon increasing individual employer knowledge and implementation of these programs. (11) EAH programs will not solve the Nation’s housing problems but such programs do seek to address the challenge from a new perspective and allow the private sector to play a direct role in promoting housing affordability. Additionally, EAH programs can help to promote redevelopment and reinvestment in distressed communities. (b) Purposes The purposes of this Act are as follows: (1) To expand affordable housing opportunities to low- and moderate-income working individuals and families. (2) To encourage employers, counties, and municipalities to invest in employer-assisted housing programs. 3. Tax credit for employer-provided employee housing assistance (a) In general Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to business related credits) is amended by adding at the end the following new section: 45S. Employer-provided employee housing assistance (a) Allowance of credit (1) In general For purposes of section 38, the employer-provided employee housing assistance credit determined under this section for any taxable year is an amount equal to 50 percent of the qualified housing expenses paid by the employer during the taxable year if such expenses are furnished pursuant to a program described in subsection (b). (2) Special rule for small business employers (A) In the case of an employer that is a small business employer, paragraph (1) shall be applied by substituting 100 percent for 50 percent . (B) Small business employer For purposes of subparagraph (A), the term small business employer means an employer that is a small business concern (within the meaning of section 3 of the Small Business Act) which— (i)