 The Second Housing Allowance Law of December 1970 simplified the administration of housing allowances and extended entitlements, increased the income limit to 9,600 DM per year plus 2,400 DM for each family member, raised the general deduction on income to determine reckonable income from 15% to 20%, allowance rates listed in tables replacing complicated calculation procedure based on "bearable rent burdens".The Housing Construction Modification Law (1971) increased the income-limit for access to low rent apartments under the social housing programme from 9,000 DM to 12,000 DM per annum plus 3,000 DM (instead of 2,400) for each family member.The law also introduced special subsidies to reduce the debt burden for builders not surpassing the regular income-limit by more than 40%.