HR2410119th CongressWALLET

Revitalizing Downtowns and Main Streets Act

Sponsored By: Representative Rep. Carey, Mike [R-OH-15]

Introduced

Summary

Creates a 20% Affordable Housing Conversion Credit to turn older nonresidential buildings into rent-restricted homes. It sets who qualifies, how much can be allocated, and rules to protect long‑term affordability while letting credits be transferred.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Tax credit to convert buildings to affordable housing

This bill would create a one-time tax credit equal to 20% of qualified conversion costs. It would apply when you convert a nonresidential building that is at least 20 years old and spend over the greater of $100,000 or 50% of its pre-conversion basis. At least 20% of units would be rent-restricted for households at or below 80% of area median income for 30 years. Projects in qualified census tracts or difficult development areas that reserve 20% of units at 60% AMI would get 30% instead. For certified historic rehabs in rural areas, you could elect 35% on up to $2 million of costs. Eligible costs must be capitalized, depreciable, and generally incurred within two years before service; buying the building would not count, and rehab-credit costs would count at half. Your credit would be capped by your state housing agency’s allocation, within a $12 billion national limit and up to $3 billion for distressed areas, and unused state amounts after December 31, 2028 would be reallocated. It would apply to buildings placed in service after enactment.

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Sponsors & CoSponsors

Sponsor

Rep. Carey, Mike [R-OH-15]

OH • R

Cosponsors

  • Rep. Gomez, Jimmy [D-CA-34]

    CA • D

    Sponsored 3/27/2025

  • Rep. Larson, John B. [D-CT-1]

    CT • D

    Sponsored 3/27/2025

  • Rep. Fitzpatrick, Brian K. [R-PA-1]

    PA • R

    Sponsored 3/27/2025

  • Rep. Sewell, Terri A. [D-AL-7]

    AL • D

    Sponsored 3/27/2025

  • Tenney

    NY • R

    Sponsored 3/27/2025

  • Rep. Beyer, Donald S. [D-VA-8]

    VA • D

    Sponsored 3/27/2025

  • Kustoff

    TN • R

    Sponsored 3/27/2025

  • Rep. Chu, Judy [D-CA-28]

    CA • D

    Sponsored 3/27/2025

  • Kelly (PA)

    PA • R

    Sponsored 3/27/2025

  • Rep. Panetta, Jimmy [D-CA-19]

    CA • D

    Sponsored 3/27/2025

  • Miller (WV)

    WV • R

    Sponsored 3/27/2025

  • Rep. Davis, Danny K. [D-IL-7]

    IL • D

    Sponsored 3/27/2025

  • Rep. Moore, Blake D. [R-UT-1]

    UT • R

    Sponsored 3/27/2025

  • Rep. Evans, Dwight [D-PA-3]

    PA • D

    Sponsored 3/27/2025

  • Malliotakis

    NY • R

    Sponsored 3/27/2025

  • Rep. Suozzi, Thomas R. [D-NY-3]

    NY • D

    Sponsored 3/27/2025

  • Rep. Moran, Nathaniel [R-TX-1]

    TX • R

    Sponsored 3/27/2025

  • Rep. Boyle, Brendan F. [D-PA-2]

    PA • D

    Sponsored 3/27/2025

  • LaHood

    IL • R

    Sponsored 3/27/2025

  • Rep. Sánchez, Linda T. [D-CA-38]

    CA • D

    Sponsored 3/27/2025

  • Rep. Miller, Max L. [R-OH-7]

    OH • R

    Sponsored 3/27/2025

  • Rep. Moore, Gwen [D-WI-4]

    WI • D

    Sponsored 3/27/2025

  • Amodei (NV)

    NV • R

    Sponsored 3/27/2025

  • Rep. Schneider, Bradley Scott [D-IL-10]

    IL • D

    Sponsored 3/27/2025

  • Ciscomani

    AZ • R

    Sponsored 3/27/2025

  • Rep. Horsford, Steven [D-NV-4]

    NV • D

    Sponsored 3/27/2025

  • Rep. DelBene, Suzan K. [D-WA-1]

    WA • D

    Sponsored 3/27/2025

  • Rep. Baumgartner, Michael [R-WA-5]

    WA • R

    Sponsored 4/28/2025

  • Mann

    KS • R

    Sponsored 6/23/2025

  • Del. Moylan, James C. [R-GU-At Large]

    GU • R

    Sponsored 6/23/2025

  • Del. Plaskett, Stacey E. [D-VI-At Large]

    VI • D

    Sponsored 6/23/2025

  • Van Drew

    NJ • R

    Sponsored 7/25/2025

  • Rep. Thompson, Mike [D-CA-4]

    CA • D

    Sponsored 7/25/2025

  • Wittman

    VA • R

    Sponsored 7/25/2025

  • Rep. Fields, Cleo [D-LA-6]

    LA • D

    Sponsored 7/25/2025

  • Balderson

    OH • R

    Sponsored 7/25/2025

  • Rep. Casten, Sean [D-IL-6]

    IL • D

    Sponsored 7/25/2025

  • Valadao

    CA • R

    Sponsored 7/25/2025

  • Rep. Lofgren, Zoe [D-CA-18]

    CA • D

    Sponsored 7/25/2025

  • Rep. Miller-Meeks, Mariannette [R-IA-1]

    IA • R

    Sponsored 12/18/2025

  • Rep. Hayes, Jahana [D-CT-5]

    CT • D

    Sponsored 12/18/2025

  • Rep. Kim, Young [R-CA-40]

    CA • R

    Sponsored 12/18/2025

  • Rep. Deluzio, Christopher R. [D-PA-17]

    PA • D

    Sponsored 12/18/2025

  • Rutherford

    FL • R

    Sponsored 2/23/2026

  • Rep. Ruiz, Raul [D-CA-25]

    CA • D

    Sponsored 2/23/2026

Roll Call Votes

No roll call votes available for this bill.

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