A Democratic bill with 1 Republican cosponsor · See the cosponsor
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
The Affordable Housing Incentives Act aims to amend the Internal Revenue Code of 1986. It seeks to allow for the nonrecognition of gain when real property is sold or transferred for use as affordable housing. This applies when the property is transferred to a qualified housing operator. To qualify, the property must meet specific affordable housing requirements and sale price limitations. The Secretary of the Treasury is tasked with ensuring compliance through audits and periodic reviews.
Yes· 3 of 9
- Scored +7
Does this make housing cost less?
The bill incentivizes the sale of property to qualified operators specifically for the purpose of maintaining it as affordable housing or shelter for 30 years.
- Scored +6
Would households on low incomes be better off under this?
The bill facilitates the creation and maintenance of affordable housing and shelters for low-income populations.
- Scored +5
Is this likely to reduce homelessness?
The bill explicitly includes property used as a shelter or eligible for McKinney-Vento assistance as qualifying affordable housing.
The opposite
- Scored -2
Does this make what the government does easier for the public to see?
The bill mandates that the Secretary of the Treasury conduct audits and periodic reviews of property to ensure compliance.
Who it would affect, and how
Potential Positive Impacts for People
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Tax Relief for Property Transfers: The bill allows for the nonrecognition of gain on real property sold for use as affordable housing, treating such sales as an involuntary conversion (Section 2(a)(1)).
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Support for Various Housing Entities: The bill defines "qualified housing operator" to include State, tribal, or local governments, public housing agencies, tribally designated housing entities, and community housing development organizations (Section 2(a)(2)).
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Encouragement of Long-term Affordable Housing: Property may be protected through a covenant or binding legal restriction that requires it to be used as residential rental property or a shelter for a 30-year period (Section 2(a)(3)).
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Support for Vulnerable Populations: The bill recognizes property used as a shelter or property eligible for assistance under title IV of the McKinney-Vento Homeless Assistance Act as qualifying affordable housing (Section 2(a)(3)(B)).
Potential Negative Impacts for People
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Compliance and Oversight Burdens: The Secretary of the Treasury is required to ensure that property complies with affordability requirements through audit procedures and reviews not less often than every 5 years (Section 2(a)(4)(B) and (C)).
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Strict Documentation Requirements: To meet the requirements, a taxpayer must attach a qualified appraisal to their tax return and ensure the sale price does not exceed the amount determined in that appraisal (Section 2(a)(5)).
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.
- Social Issues And Justice
- Does this make housing cost less? — The bill incentivizes the sale of property to qualified operators specifically for the purpose of maintaining it as affordable housing or shelter for 30 years. Is this likely to reduce homelessness? — The bill explicitly includes property used as a shelter or eligible for McKinney-Vento assistance as qualifying affordable housing. Is this likely to lift people out of poverty? — Increasing the supply of affordable housing and shelters helps mitigate the drivers of poverty.
- Demographic And Interest Groups
- Would households on low incomes be better off under this? — The bill facilitates the creation and maintenance of affordable housing and shelters for low-income populations. Would Native Americans be better off under this? — The bill explicitly recognizes tribally designated housing entities as qualified housing operators. Would people in cities be better off under this? — Affordable housing incentives typically benefit urban areas where housing demand is highest. Would middle-income households be better off under this? — Increased housing supply may indirectly benefit middle-class housing markets.
- Economy And Finance
- Does this cut the tax on profits from selling investments? — The bill allows for the nonrecognition of gain on real property sold for use as affordable housing, treating such sales as an involuntary conversion. Is this likely to grow the economy? — By providing tax incentives for property transfers to housing operators, the bill encourages the development of affordable housing stock.
- Governance And Ideology
- Does this make what the government does easier for the public to see? — The bill mandates that the Secretary of the Treasury conduct audits and periodic reviews of property to ensure compliance.
- 7/22/2026
- Referred to the House Committee on Ways and Means.
- 1 Cosponsor added.
- Introduced in House
Brian FitzpatrickRepublican · Pennsylvania