Housing (Historic Preservation)

in committee · United States · House Sep 24, 2026

HR 10534: Affordable Housing Preservation and Protection Act of 2026

The Affordable Housing Preservation and Protection Act of 2026 authorizes the Department of Housing and Urban Development (HUD) to provide low-interest capital assistance to owners or approved purchasers of distressed multifamily housing projects. These loans, which carry a fixed interest rate of 1 percent, are intended to fund necessary physical improvements that address safety, accessibility, or structural deficiencies in properties at risk of becoming obsolete or economically unviable. To qualify for this financial support, recipients must commit to maintaining the units as affordable housing for 30 years and generally secure at least 20 percent of the total project costs from non-federal sources. The bill also grants HUD the authority to modify or forgive portions of these loans if doing so helps preserve the long-term affordability of the housing stock.

Topics ✓ HousingSupports HousingThe bill explicitly aims to preserve affordable housing by providing low-interest loans for necessary improvements to distressed multifamily housing projects, preventing obsolescence and economic unviability.95% confidence

Sub-Topics Affordable Housing Historic Preservation Housing Finance

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in committee · United States · House Jul 22, 2026

HR 9870: Affordable Housing Incentives Act

The Affordable Housing Incentives Act allows property owners to avoid paying capital gains taxes when they sell real estate to qualified housing operators for use as affordable housing. To qualify, the property must be subject to a binding legal agreement that ensures it remains affordable or used as a homeless shelter for at least 30 years. The sale price cannot exceed the value determined by a professional appraisal, and the seller must notify the Treasury Department within 90 days of the transfer. The Treasury is required to audit these properties every five years to verify they continue to meet the affordability requirements throughout the 30-year period.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill creates a tax exemption for capital gains on real estate sales, reducing government revenue to fund affordable housing initiatives.85% confidence ✓ HousingSupports HousingBill provides tax incentives to convert properties into affordable housing and homeless shelters, directly advancing housing development and stability.95% confidence

Sub-Topics Audits & Accountability Tax Incentives Affordable Housing Historic Preservation Property Taxes

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in committee · United States · Senate Aug 7, 2026

S 5366: Affordable Housing Credit Carryback Act

The Affordable Housing Credit Carryback Act amends the Internal Revenue Code to allow taxpayers to claim a five-year carryback for unused low-income housing tax credits. This provision enables developers and investors who have not fully utilized their allocated credits in the current year to apply them against taxes owed in previous years. By extending this refund mechanism, the bill provides financial flexibility to entities involved in affordable housing projects, potentially accelerating the development of such units.

Topics ✗ Budget & TaxesOpposes Budget & TaxesThe bill creates a tax refund mechanism (carryback) for developers and investors, effectively reducing government tax revenue to subsidize private entities.75% confidence ✓ HousingSupports HousingThe bill facilitates affordable housing development by allowing carryback of unused low-income housing tax credits, providing financial flexibility to developers.95% confidence

Sub-Topics Tax Credits Affordable Housing Historic Preservation Housing Finance

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in committee · United States · Senate Aug 6, 2026

S 5285: Visitable Inclusive Tax credits for Accessible Living (VITAL) Act

The VITAL Act increases federal low-income housing tax credit allocations to states starting in 2026, with amounts adjusted annually for inflation to expand the supply of affordable and disability-accessible housing. The bill provides a 50% boost to the tax credit value for new buildings where at least half of the units are designed to meet accessibility standards for people with disabilities and are located in areas with high walkability. To ensure these accessible units are actually built, the legislation requires states to allocate credits so that at least 40% of all new low-income housing units created over any three-year period meet these specific disability access criteria.

Topics ✓ HousingSupports HousingThe bill explicitly increases federal tax credit allocations to expand the supply of affordable and disability-accessible housing.95% confidence

Sub-Topics Affordable Housing Historic Preservation Housing Finance Tags People with Disabilities

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in committee · United States · House Aug 6, 2026

HR 10049: Visitable Inclusive Tax credits for Accessible Living (VITAL) Act

The VITAL Act aims to increase the supply of affordable housing that is accessible to people with disabilities and older adults by modifying federal tax credit rules. It achieves this by raising the amount of funding states can receive for low-income housing projects and requiring that at least 40 percent of these funds support buildings specifically designed for individuals with disabilities. Additionally, the bill offers a financial bonus for projects located in walkable neighborhoods and mandates that these accessible units meet specific design standards, such as wider doorways and lowered counters. These changes are intended to help residents remain independent in their communities rather than moving to institutional care settings.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill increases federal funding for accessible housing and modifies tax credit rules to support essential public services.90% confidence ✓ HousingSupports HousingBill increases affordable housing supply and funds accessible living projects for disabled and older adults.95% confidence

Sub-Topics Tax Credits Affordable Housing Historic Preservation Housing Finance Tags People with Disabilities

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in committee · United States · House Jul 23, 2026

HR 9906: FIXER Act

The FIXER Act allows state and local governments to issue tax-free bonds for specific housing projects without being limited by the usual spending caps. This change applies to buildings that need repairs or upgrades, such as low-income housing where the required affordable rental period has ended or federally assisted structures. By removing these limits, the bill aims to make it easier to raise funds for preserving and improving existing residential rental properties. Additionally, the act adjusts rules on buying existing buildings to allow up to 50 percent of bond funds to be used for such acquisitions, up from the previous 15 percent limit.

Topics ✓ Budget & TaxesSupports Budget & TaxesThe bill enables tax-free bonds to fund housing repairs, increasing available capital for essential public infrastructure without raising taxes.90% confidence ✓ HousingSupports HousingThe FIXER Act enables tax-free bonds for repairing and upgrading housing, directly funding preservation of existing rental properties and low-income housing.90% confidence

Sub-Topics Debt & Bonds Affordable Housing Historic Preservation Housing Finance

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in committee · United States · House Jun 11, 2026

HR 9267: Transit Oriented Development Act of 2026

This bill creates a new tax incentive to encourage the construction and renovation of affordable housing near public transportation hubs. It directly affects developers and investors by increasing the Low-Income Housing Tax Credit for buildings located within half a mile of rail, bus, harbor, or waterway stations in high-density zones. The credit amount is boosted to 150% of the standard value, rising to 155% for projects in Hawaii, Alaska, or U.S. territories, with limits on how many areas can be designated in each region. Additionally, the bill requires the Department of Housing and Urban Development to study geographic cost-of-living differences and propose changes to how tax credit funds are distributed among states.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates a tax incentive by increasing the Low-Income Housing Tax Credit, directly advancing tax policy to fund affordable housing near transit.90% confidence ✓ HousingSupports HousingBill creates tax incentives to encourage affordable housing construction near transit hubs, directly advancing housing development.95% confidence ✓ TransportationSupports TransportationBill creates tax incentives to encourage construction near public transit hubs, directly supporting transportation infrastructure and sustainable development.90% confidence

Sub-Topics Tax Credits Tax Incentives Affordable Housing Historic Preservation Housing Finance Ports Public Transit Rail

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in committee · United States · House May 21, 2026

HR 8988: Frank Adelmann Manufactured Housing Community Sustainability Act of 2026

This bill creates a new federal tax credit to encourage owners of manufactured home communities to sell their land to residents or nonprofit organizations that agree to keep the community affordable. The credit allows sellers to claim 75% of their profit from the sale, provided the buyer agrees to a binding 50-year covenant that the land will remain used for manufactured housing. To qualify, the new owner must be a resident-owned cooperative or a nonprofit corporation with democratic governance where residents elect the board of directors. The legislation aims to prevent community closures and protect low-income homeowners from rising rents by promoting long-term resident ownership. This change takes effect for taxable years beginning after December 31, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates a federal tax credit to encourage affordable housing, aligning with fiscal support for essential community programs.85% confidence ✓ HousingSupports HousingBill creates tax credits to encourage affordable housing preservation via resident-owned cooperatives and nonprofits.95% confidence

Sub-Topics Tax Credits Affordable Housing Historic Preservation Homeownership

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in committee · United States · House May 21, 2026

HR 8996: Rental Housing Investment Act

The Rental Housing Investment Act provides tax incentives to encourage the development of new long-term residential rental properties in the United States. It allows developers to take an accelerated depreciation deduction of up to $150,000 per unit for buildings containing at least two dwelling units, with an increased limit of $250,000 per unit for projects designated as affordable housing. To ensure these properties remain available for rent, the bill includes rules that require the buildings to be used for rental purposes for at least 10 years, or 15 years for affordable housing, before the tax benefits are recaptured. These changes apply to properties placed in service after a 12-month delay following the law's enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax incentives and accelerated depreciation deductions to encourage rental housing development, directly advancing fiscal policy through tax relief.85% confidence ✓ HousingSupports HousingBill provides tax incentives to encourage development of new long-term rental properties, including specific provisions for affordable housing.95% confidence

Sub-Topics Tax Incentives Affordable Housing Historic Preservation Housing Finance

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in committee · United States · House May 22, 2026

HR 9012: Affordable Housing Credit Carryback Act

The Affordable Housing Credit Carryback Act allows developers of low-income housing projects to apply their tax credits to tax years up to five years prior to the current year. This change directly affects developers who may have incurred losses in earlier years and are unable to fully utilize the tax benefits generated by their projects. By amending the Internal Revenue Code, the bill enables these developers to carry back the low-income housing tax credit to offset taxes owed in those past years. This provision aims to improve the immediate financial viability of affordable housing developments without altering the total amount of tax credit available.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax relief by allowing developers to carry back credits, directly advancing tax policy goals.90% confidence ✓ HousingSupports HousingBill enhances tax credits for low-income housing developers, facilitating affordable housing development.90% confidence

Sub-Topics Tax Credits Affordable Housing Historic Preservation Housing Finance

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