Us Congress 2025-2026 Regular Session

Us Congress House Bill HB2854

Introduced
4/10/25  

Caption

Neighborhood Homes Investment Act

Impact

The proposed tax credit under HB2854 would provide financial incentives for developers to engage in constructing or rehabilitating homes in neighborhoods identified as needing revitalization. The credit would be available for those selling homes at reduced prices deemed affordable by the neighborhood homes credit agency, targeting families earning a certain percentage of the area’s median income. This approach is intended to bolster homeownership rates, which are crucial for wealth accumulation and overall community stability, while addressing the disparities faced by low-income residents.

Summary

House Bill 2854, known as the Neighborhood Homes Investment Act, seeks to amend the Internal Revenue Code to establish a tax credit aimed at promoting the revitalization of neighborhoods, particularly those that are economically distressed. The bill recognizes that the United States faces a significant housing shortage, especially in low-income areas, where the supply of quality, affordable homes is inadequate. This legislation aims to bridge the gap between the costs of developing homes and the prices at which they can be sold, in order to stimulate housing construction and rehabilitation in these communities.

Contention

While supporters of HB2854 argue that the tax credit is essential for alleviating the housing crisis, critics may express concerns regarding the bill's implementation and effectiveness. Some may question whether the tax incentives will genuinely lead to improvements in neighborhoods or if they will primarily benefit developers without delivering substantial community benefits. Additionally, discussions may arise over the standards set for identifying distressed areas and the potential for bureaucratic complications in administering the tax credits effectively.

Companion Bills

US SB1686

Same As Neighborhood Homes Investment Act

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