A Democratic bill with no cosponsors
Last activity — Referred to the House Committee on Ways and Means.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
This bill is known as the Multigenerational Family Tax Credit Act of 2026. It allows a tax credit for people who pay for qualified multigenerational housing expenses. These expenses must directly relate to improving the safety, mobility, or accessibility of the taxpayer's principal residence to support a qualified relative. A qualified relative includes an individual who is at least 65 years old or disabled and shares the same principal place of abode for more than half of the taxable year. The maximum credit allowed is $8,000, subject to a limitation based on the taxpayer's modified adjusted gross income. Fifty percent of the allowed credit is made refundable. The amendments made by this section apply to taxable years beginning after December 31, 2026.
Yes· 3 of 30
- Scored +8
Would people with disabilities be better off under this?
Directly supports individuals with disabilities by encouraging home modifications for safety and accessibility.
- Scored +7
Would people over 65 be better off under this?
Seniors aged 65 and older directly benefit from home safety, mobility, and accessibility improvements.
- Scored +7
Would retired people be better off under this?
Retirees aged 65 and older benefit significantly from home modifications that enhance safety and mobility.
The opposite· 3 of 4
- Scored -2
Would high-income households be better off under this?
Income phase-outs reduce or eliminate the benefit for taxpayers with higher modified adjusted gross incomes.
- Scored -2
Would people with substantial wealth be better off under this?
Income thresholds limit or disqualify high-net-worth individuals from receiving the credit.
- Scored -2
Would the very wealthiest people be better off under this?
Income caps exclude ultra-high-net-worth individuals from eligibility.
Who it would affect, and how
Potential Positive Impacts for People
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Section 2(a) introduces new section 25G(a), which provides a tax credit for taxpayers who pay or incur qualified multigenerational housing expenses. This can help everyday people offset the costs of making their homes safer and more accessible for family members.
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Section 2(a) introduces new section 25G(c), which defines expenses that improve the safety, mobility, or accessibility of a principal residence to support a qualified relative who is at least 65 years old or disabled. This directly benefits families caring for aging parents or disabled relatives by encouraging home modifications.
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Section 2(a) introduces new section 25G(d), which makes fifty percent of the credit refundable. This means individuals might receive money back even if they do not owe significant income taxes, helping lower-income families who take care of older or disabled relatives.
Potential Negative Impacts for People
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Section 2(a) introduces new section 25G(b)(1), which limits the credit to a maximum of $8,000 per taxable year. Taxpayers with expensive home modification projects may find this cap does not cover the full financial burden they face.
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Section 2(a) introduces new section 25G(b)(2), which reduces the credit for taxpayers whose modified adjusted gross income exceeds $200,000 ($400,000 for joint returns) by $50 for each $1,000 over that threshold. Middle- and upper-income taxpayers above these limits will receive a smaller benefit or no benefit at all.
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Section 2(a) introduces new section 25G(e), which denies a double benefit by stating that no other credit or deduction is allowed for expenses used to claim this credit, and property bases must be reduced by the credit amount. Taxpayers must be careful not to double-claim other tax breaks for the exact same home improvements.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Demographic And Interest Groups
- Would people with disabilities be better off under this? — Directly supports individuals with disabilities by encouraging home modifications for safety and accessibility. Would retired people be better off under this? — Retirees aged 65 and older benefit significantly from home modifications that enhance safety and mobility. Would people over 65 be better off under this? — Seniors aged 65 and older directly benefit from home safety, mobility, and accessibility improvements. Would middle-income households be better off under this? — Middle-class families receive direct tax relief for home remodeling expenses to support qualified relatives. Would people in middle age be better off under this? — Middle-aged adults caring for aging parents or disabled relatives receive financial assistance for home modifications. Would households on low incomes be better off under this? — The partial refundability of the tax credit helps lower-income families who may not have significant tax liability. Would veterans be better off under this, taking everything together? — Disabled or aging veterans living with family members can benefit from home accessibility upgrades. Would women be better off under this? — Women, who frequently serve as primary family caregivers, benefit from financial support for home modifications. Would people in their twenties and thirties be better off under this? — Young adults living in multigenerational households benefit from home accessibility improvements. Would Black Americans be better off under this? — Multigenerational living arrangements are common in various communities, providing broad demographic benefits. Would Asian Americans be better off under this? — Benefits communities with high rates of multigenerational households. Would business owners be better off under this? — Local contractors and home improvement businesses may experience increased business. Would children be better off under this? — Children benefit from living in safer, more accommodating homes with older or disabled family members. Would farmers be better off under this? — Rural and farming families who maintain multigenerational households are eligible for the credit. Would Hispanic Americans be better off under this? — Supports families who practice multigenerational caregiving. Would immigrants be better off under this? — Immigrant families who frequently live in multigenerational households can benefit from the credit. Would men be better off under this? — Men involved in caregiving or household maintenance benefit from the tax credit. Would Native Americans be better off under this? — Provides assistance for home improvements supporting elderly or disabled tribal members. Would people in rural areas be better off under this? — Rural residents maintaining multigenerational homes can offset improvement costs. Would people in cities be better off under this? — Urban residents facing high housing costs can benefit from shared multigenerational living support. Would white Americans be better off under this? — Provides general tax relief for families maintaining multigenerational households. Would billionaires be better off under this? — Income limitations completely exclude billionaires from utilizing the tax credit. Would high-income households be better off under this? — Income phase-outs reduce or eliminate the benefit for taxpayers with higher modified adjusted gross incomes. Would people with substantial wealth be better off under this? — Income thresholds limit or disqualify high-net-worth individuals from receiving the credit. Would the very wealthiest people be better off under this? — Income caps exclude ultra-high-net-worth individuals from eligibility.
- Social Issues And Justice
- Does this expand the rights of people with disabilities? — Encourages home modifications to improve mobility and accessibility for individuals with disabilities. Does this make housing cost less? — Encourages multigenerational living arrangements, which can improve housing options for families. Is this likely to lift people out of poverty? — The partial refundability of the tax credit assists lower-income households caring for relatives.
- Economy And Finance
- Does this cut taxes for middle-income families? — The bill provides a tax credit for qualified multigenerational housing expenses, reducing tax burdens for eligible middle-class families. Does this make it easier to run a small business? — Contractors and home remodeling small businesses may see increased demand for accessibility modifications. Is this likely to grow the economy? — Provides minor economic stimulus through encouraging home improvement and remodeling spending.
- Healthcare
- Does this make health care easier to get in general? — Supports home-based care for elderly and disabled relatives, complementing traditional healthcare services.
- National Security And Foreign Policy
- Does this increase the pay, pensions or support veterans receive? — Veterans who are disabled or elderly may benefit from family members utilizing the housing modification credit.
- Governance And Ideology
- Does this give the federal government more power? — Introduces a new federal tax credit administered through the Internal Revenue Code.
- 2/13/2026
- Referred to the House Committee on Ways and Means.
- Introduced in House