Us Congress 2025-2026 Regular Session

Us Congress House Bill HB537

Introduced
1/16/25  

Caption

INCREASE Housing Affordability Act Incentivizing New Conversions to Residential Entities to Accelerate Supply and Expand Housing Affordability Act

Impact

The enactment of HB 537 could significantly influence state laws pertaining to housing and urban development. By introducing direct financial incentives for developers and building owners, the bill could lead to a substantial increase in the number of residential units available in communities suffering from affordable housing shortages. Additionally, the focus on utilizing existing commercial structures may rejuvenate neighborhoods economically and socially, through increased residential occupancy and related economic activities.

Summary

House Bill 537, titled the 'INCREASE Housing Affordability Act,' proposes amendments to the Internal Revenue Code to provide tax credits for converting commercial buildings into residential units. This act aims to enhance housing affordability by leveraging underutilized commercial properties and transitioning them into viable housing options. The proposal includes a credit amounting to 15% of the qualified conversion expenditures for eligible buildings, facilitating a push for mixed-use developments in urban areas that can address housing shortages.

Contention

However, the bill is not without its points of contention. Critics may express concerns regarding possible unintended consequences, such as the gentrification of historically affordable neighborhoods, and the overall impact on local housing markets. Additionally, there may be debates around the adequacy of the proposed tax credits in incentivizing conversions without compromising the quality and affordability of the housing developed. The establishment of a Commercial to Residential Conversion Advisory Board to oversee this initiative will further shape the dialogue about regulatory compliance and community needs.

Congress_id

119-HR-537

Policy_area

Taxation

Introduced_date

2025-01-16

Companion Bills

No companion bills found.

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