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S 969119th CongressIn Committee
Stop Predatory Investing Act
Introduced: Mar 11, 2025
Sponsor: Sen. Warnock, Raphael G. [D-GA] (D-Georgia)
Standard Summary
Comprehensive overview in 1-2 paragraphs
The Stop Predatory Investing Act aims to prevent large-scale real estate investors from receiving tax benefits by denying interest and depreciation deductions for taxpayers owning 50 or more single-family properties.
Key Points
- 1Denies federal income tax deductions for interest and depreciation on single-family rental properties owned by entities with 50+ such properties
- 2Applies aggregation rules treating related parties as single taxpayers
- 3Provides exceptions for sales to individuals for primary residence or qualified nonprofit organizations
- 4Defines 'qualified nonprofit organizations' to include community development corporations, land banks, and other affordable housing entities
- 5Establishes comprehensive definitions for 'disqualified single family property owner' and 'single family residential rental property'
Impact Areas
Large real estate investment firms and private equity companiesFederal tax revenueAffordable housing nonprofit organizationsSingle-family rental property marketTax code compliance and enforcement
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