DASH Act

The DASH Act aims to expand affordable housing options for low-income individuals, homeless persons, and first-time homebuyers by creating new federal programs and modifying existing tax laws. A primary component is the creation of 250,000 new rental vouchers in 2026 for people experiencing homelessness or at risk of homelessness, which includes funding for supportive services like healthcare and job training, as well as requirements for public housing agencies to prioritize youth and families. The bill also establishes a modular construction pilot program to lower building costs, a grant system to reward local governments that adopt zoning rules allowing denser housing like duplexes and accessory dwelling units, and a new tax credit to help low-income families purchase starter homes in distressed communities. Additionally, the legislation introduces a new refundable tax credit for first-time homebuyers, expands tax incentives for middle-income housing, and makes several adjustments to how homeowners can deduct losses or handle debt discharges related to their principal residences.