Manufactured Housing Community Sustainability Act of 2026
Read twice and referred to the Committee on Finance.
Summary
The bill adds a credit worth 75% of the qualified gain when a manufactured home community is sold to a resident‑owned cooperative or nonprofit. It targets landowners and low‑income homeowners in mobile home parks, aiming to preserve affordable housing and promote wealth building. By offering this incentive, Congress hopes to increase resident ownership of these communities.
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