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HR 1745119th CongressIntroduced

HOPE for Homeownership Act

Introduced: Oct 28, 2025
Standard Summary
Comprehensive overview in 1-2 paragraphs

The HOPE for Homeownership Act imposes excise taxes on hedge funds and large investors that fail to sell excess single-family homes, while disallowing tax deductions for such properties.

Key Points

  • 1Imposes excise tax on hedge funds and large investors with excess single-family homes
  • 2Establishes escalating tax rates based on years of non-sale (90% to 0% of holdings over 9 years)
  • 3Disallows mortgage interest and depreciation deductions for covered properties
  • 4Defines applicable taxpayers as entities managing pooled funds
  • 5Sets maximum permissible units thresholds declining over time
  • 6Applies to properties acquired on or before applicable date

Impact Areas

Hedge funds and large real estate investorsSingle-family housing marketAffordable housing availabilityReal estate investment taxationHousing supply and prices
Generated by kwaipilot/kat-coder-pro:free on Nov 19, 2025