1. Short title This Act may be cited as the Opportunity Starts At Home Act . 2. Credit for low-income housing supportive services (a) In general Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 42 the following new section: 42A. Credit for contributions to low-income housing supportive services (a) In general For purposes of section 38, the amount of the low-income housing supportive services credit determined under this section for the applicable taxable year is an amount equal to 25 percent of the qualified supportive housing contribution made by the taxpayer. (b) Qualified supportive housing contribution For purposes of this section— (1) In general The term qualified supportive housing contribution means the total amount contributed in cash by the taxpayer to a qualified supportive housing reserve fund with respect to a qualified low-income building, determined as of the date the building is placed in service. (2) Qualified supportive housing reserve fund The term qualified supportive housing reserve fund means, with respect to any qualified low-income building, a separate fund reserved exclusively for payment for qualified supportive services provided to tenants of the building pursuant to an extended supportive services commitment. The owner of such building shall designate an administrator to separately account for the amounts in the fund in such manner as the Secretary may prescribe. (3) Limitations (A) In general No amount attributable to any governmental grant, including grants provided by the government of any State, possession, tribe, or locality, shall be taken into account under paragraph (1). (B) Dollar limitation The total qualified supportive housing contributions taken into account under this section with respect to any qualified low-income building shall not exceed— (i) $120,000, multiplied by (ii) the number of low-income units in the building which are occupied at the close of the applicable taxable year. (c)