and inserting Affordable . (b) Conforming amendments (1) Subsection (a) of section 42 of the Internal Revenue Code of 1986 is amended by striking low-income and inserting affordable . (2) Paragraph (5) of section 38(b) of such Code is amended by striking low-income and inserting affordable . (3) The heading of subparagraph (D) of section 469(i)(3) of such Code is amended by striking low-income and inserting affordable . (4) The heading of subparagraph (B) of section 469(i)(6) of such Code is amended by striking low-income and inserting affordable . (5) Paragraph (7) of section 772(a) of such Code is amended by striking low-income and inserting affordable . (6) Paragraph (5) of section 772(d) of such Code is amended by striking low-income and inserting affordable . (c) Clerical amendment The item relating to section 42 in the table of sections for subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended to read as follows: Sec. 42. Affordable housing credit. . VIII Data and Transparency 801. Sense of Congress (a) Transparency It is the sense of Congress that in addition to expanding and strengthening the affordable housing credit through the provisions in the Affordable Housing Credit Improvement Act of 2023 , subsequent steps should also be taken to share data and identify other ways to increase the transparency of the program, and the House of Representatives and the Senate should work together with Federal agencies to identify data sources that can be shared. (b) Discriminatory land use policies It is the Sense of Congress that action should be taken to discourage the use of discriminatory land use policies and remove barriers to making housing more affordable to further the original intent of the affordable housing credit program. The House and Senate should work together to develop incentives within the affordable housing credit program to encourage states and localities to remove or reform burdensome land use and zoning regulations and facilitate the adoption or