Bill · H.R. 8988· House(119-HR-8988)
Frank Adelmann Manufactured Housing Community Sustainability Act of 2026
- Introduced
- 5/21/2026
- Last activity
- 5/21/2026 — Referred to the House Committee on Ways and Means.
- Sponsored by
- Ilhan Omar
- Cosponsors
- - 5 - 0
- Introduced
- In Committee
What this bill would do
This bill creates a new business tax credit for people who sell real property to a qualified manufactured home community cooperative or nonprofit corporation. To qualify for the credit, the seller must have owned the property for at least two years. The buyer must also agree in a binding covenant to use the property as a manufactured home community for at least 50 years, or the maximum term allowed by state law. Both the buyer and the seller must execute and record an affidavit confirming these requirements are met. Finally, if the buyer violates the covenant and stops using the property as a manufactured home community, a tax equal to 20 percent of the net proceeds from the sale is imposed on the buyer.
Yes· 3 of 24
Does this make housing cost less?+7
Protects long-term affordable housing by requiring a 50-year covenant for manufactured home communities sold to residents.
Would households on low incomes be better off under this?+6
Directly targets low-income households who make up the majority of manufactured home residents by preserving affordable communities.
Would people in rural areas be better off under this?+5
Over half of manufactured homes are in rural areas, making this bill particularly beneficial for rural housing stability.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
-
Section 3 adds a business tax credit equal to 75 percent of the qualified gain received by a taxpayer who sells real property to a qualified manufactured home community cooperative or nonprofit corporation, which encourages owners to sell land directly to the residents so they can own their communities.
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Section 3 requires the property to be transferred subject to a binding covenant that it will be used as a manufactured home community for at least 50 years, which helps protect affordable housing for long-term residents and gives low-income homeowners more security.
Potential Negative Impacts for People
- Section 3 imposes a tax of 20 percent of the net proceeds after settlement on the buyer if there is a violation of the 50-year community use covenant, which places a financial burden directly on the resident cooperative or nonprofit corporation if the covenant is broken.
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 Low Income Households+6Good For Rural Residents+5Good For Retirees+4Good For Seniors+4Good For Middle Class Households+3Good For Business Owners+2Good For Children+2Good For Middle Aged+2Good For People With Disabilities+2Good For Veterans+2Good For Young Adults+2Good For African Americans+1Good For Hispanic Americans+1Good For Native Americans+1Good For Urban Residents+1Good For White Americans+1
- Social Issues And Justice
- Improves Affordable Housing+7Improves Poverty Reduction+4Reduces Homelessness+3
- Economy And Finance
- Reduces Capital Gains Tax+5Reduces Small Business Taxes+3Improves Small Business Support+2Improves Economic Growth+1
- Environment Energy And Infrastructure
- Improves Rural Development+4
- 6/23/2026
- 1 Cosponsor added.
- 5/21/2026
- Referred to the House Committee on Ways and Means.
- 4 Cosponsors added.
- Introduced in House
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.
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