Bill · H.R. 7216· House(119-HR-7216)
Make American Housing Affordable (MAHA) Act of 2026
- Introduced
- 1/22/2026
- Last activity
- 1/22/2026 — Referred to the House Committee on Ways and Means.
- Sponsored by
- Thomas Kean
- Cosponsors
- - 1 - 0
- Introduced
- In Committee
What this bill would do
The Make American Housing Affordable (MAHA) Act of 2026 proposes to amend the Internal Revenue Code of 1986. It seeks to establish a new "housing affordability credit" under section 36C. This credit is available to eligible individuals who purchase a principal residence. The credit amount is set at $5,000 for individuals or $10,000 for joint returns. The bill also includes a phaseout mechanism based on modified adjusted gross income.
Yes· 3 of 8
Would middle-income households be better off under this?+5
The bill offers a tax credit of up to $10,000 for joint returns for principal residence purchases.
Does this cut taxes for middle-income families?+5
The bill provides a $5,000 individual or $10,000 joint tax credit for purchasing a principal residence.
Does this make housing cost less?+5
The bill provides direct financial relief to help individuals purchase their principal residence.
The opposite
Would high-income households be better off under this?-2
The credit is phased out for individuals with modified adjusted gross income exceeding $250,000 for individuals or $500,000 for joint returns.
Who it would affect, and how
Potential Positive Impacts for People
-
Direct Financial Assistance for Homebuyers: The bill allows for a tax credit of $5,000 for an individual or $10,000 for a joint return for those who purchase a principal residence (Section 2(a)).
-
Support for First-Time Beneficiaries: The credit is available to individuals who have not claimed the credit during the four taxable years preceding the year they purchase their residence (Section 2(b)(2)).
Potential Negative Impacts for People
- Income-Based Limitations: The amount of the credit is reduced for individuals whose modified adjusted gross income exceeds $50,000 for individuals or $100,000 for joint returns (Section 2(c)(1)).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Middle Class Households+5Good For Low Income Households+4Good For Young Adults+3Good For Urban Residents+2Good For High Income Households-2
- Economy And Finance
- Reduces Middle Class Taxes+5Improves Economic Growth+2
- Social Issues And Justice
- Improves Affordable Housing+5Improves Poverty Reduction+2
- 1/22/2026
- Referred to the House Committee on Ways and Means.
- 1 Cosponsor added.
- Introduced in House
Ryan MackenzieRepublican · Pennsylvania