Jeanne Shaheen (D-NH)
Manufactured Housing Community Sustainability Act of 2026
A Democratic bill with 1 Democratic cosponsor · See all 2 cosponsors
Last activity — Read twice and referred to the Committee on Finance.
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, known as the "Manufactured Housing Community Sustainability Act of 2026," seeks to amend the Internal Revenue Code of 1986. It proposes a new business tax credit to encourage the sale of manufactured home community properties to the residents or nonprofit entities. The credit is calculated as 75 percent of the qualified gain from such a sale. To qualify, the property must be used as a manufactured home community for at least 50 years, or the maximum term allowed by state law. This measure aims to help low-income homeowners build wealth and provides stability against community closures or rent increases.
Yes· 3 of 6
- Scored +8
Does this make housing cost less?
The bill encourages the preservation of manufactured home communities through resident or nonprofit ownership.
- Scored +7
Would households on low incomes be better off under this?
The bill targets the preservation of affordable housing and wealth-building for low-sincome manufactured home owners.
- Scored +5
Is this likely to lift people out of poverty?
By facilitating land ownership for residents, the bill helps low-income households build wealth.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Encouraging Community Ownership: The bill provides a tax credit equal to 75 percent of the qualified gain to induce owners to sell properties to residents or nonprofits (Section 3(a)). This is intended to help low-income homeowners secure their housing and build wealth through homeownership (Section 2(21)).
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Housing Stability: By requiring a binding covenant that the property be used as a manufactured home community for at least 50 years, the bill aims to preserve affordable housing and protect residents from the disruption of community closures (Section 3(b)(1)(C)).
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Lower Site Fees: The bill notes that resident-owned limited equity communities have much lower average annual site fee increases (0.9 percent) compared to commercially owned communities (5.9 percent) (Section 2(16)).
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Democratic Governance: The provision requires that the new owners (cooperatives or nonprofits) be governed by a board of directors elected by the members, ensuring residents have a voice in major decisions (Section 3(b)(3)(A)(ii)).
Potential Negative Impacts for People
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Financial Penalty for Violating Land Use: If the buyer violates the requirement to use the property as a manufactured home community for the required term, they are subject to a tax of 20 percent of the net proceeds (Section 3(d)).
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Strict Ownership Requirements for Credit: To receive the credit, the seller must have owned the property for the entire 2-year period ending on the day before the sale (Section 3(b)(1)(B)).
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 households on low incomes be better off under this? — The bill targets the preservation of affordable housing and wealth-building for low-sincome manufactured home owners. Would people in rural areas be better off under this? — The bill specifically addresses the preservation of manufactured home communities, which comprise a significant portion of rural housing stock. Would middle-income households be better off under this? — The bill may assist middle-income families seeking housing stability in manufactured communities.
- Social Issues And Justice
- Does this make housing cost less? — The bill encourages the preservation of manufactured home communities through resident or nonprofit ownership. Is this likely to lift people out of poverty? — By facilitating land ownership for residents, the bill helps low-income households build wealth.
- Economy And Finance
- Is this likely to grow the economy? — The tax credit is intended to induce property sales that promote community wealth-building and stability.
- 5/20/2026
- Read twice and referred to the Committee on Finance.
- 2 Cosponsors added.
- Introduced in Senate
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Richard BlumenthalDemocrat · Connecticut
Angus KingIndependent · Maine