# 114-hr-4696: HOME Act

114-hr-4696, HOME Act, is a 114th Congress bill sponsored by Rep. Eshoo, Anna G. [D-CA-16] (D-CA); status Referred to the House Committee on Ways and Means. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/114-hr-4696
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 114-hr-4696
- Congress: 114
- Title: HOME Act
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2016-03-03
- Sponsor: Rep. Eshoo, Anna G. [D-CA-16] (D-CA)
- Cosponsors: 6
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

Helping Our Middle-Income Earners Act or the HOME Act This bill amends the Internal Revenue Code to allow individual taxpayers an income-based tax deduction, up to $5,000, for qualified homeowners association assessments paid during the taxable year. The bill defines "qualified homeowners association assessments" as regularly occurring, mandatory financial assessments: (1) that are paid by a taxpayer to a homeowners association for the taxpayer's principal residence, (2) that directly benefit such residence, and (3) that arise from the taxpayer's mandatory and automatic membership in such association. The bill requires homeowners associations to file an informational return that sets forth the name, address, and taxpayer identification number of a taxpayer from whom the association receives assessments and the amount of such assessments.

## Cosponsors (6)

- Rep. Thompson, Mike [D-CA-4] (D-CA), 2016-03-03T00:00:00.000Z
- Rep. Comstock, Barbara [R-VA-10] (R-VA), 2016-04-14T00:00:00.000Z
- Rep. Lowenthal, Alan S. [D-CA-47] (D-CA), 2016-05-11T00:00:00.000Z
- Rep. Larson, John B. [D-CT-1] (D-CT), 2016-05-24T00:00:00.000Z
- Del. Norton, Eleanor Holmes [D-DC-At Large] (D-DC), 2016-09-06T00:00:00.000Z
- Rep. Lofgren, Zoe [D-CA-18] (D-CA), 2016-09-06T00:00:00.000Z

## Related bills

- 114-hr-4592: Naismith Memorial Basketball Hall of Fame Commemorative Coin Act
- 114-hr-3706: Reach Every Mother and Child Act of 2015
- 114-hr-3381: Childhood Cancer STAR Act
- 114-hr-3268: PAST Act
- 114-hr-2722: Breast Cancer Awareness Commemorative Coin Act
- 114-hr-1786: James Zadroga 9/11 Health and Compensation Reauthorization Act

## Sources
- [114-hr-4696 on Congress.gov](https://www.congress.gov/bill/114th-congress/house-bill/4696)

## Related
- [114-hr-4592: Naismith Memorial Basketball Hall of Fame Commemorative Coin Act](https://policyrisk.com/legislation/114-hr-4592)
- [114-hr-3706: Reach Every Mother and Child Act of 2015](https://policyrisk.com/legislation/114-hr-3706)
- [114-hr-3381: Childhood Cancer STAR Act](https://policyrisk.com/legislation/114-hr-3381)
- [114-hr-3268: PAST Act](https://policyrisk.com/legislation/114-hr-3268)
- [114-hr-2722: Breast Cancer Awareness Commemorative Coin Act](https://policyrisk.com/legislation/114-hr-2722)
- [114-hr-1786: James Zadroga 9/11 Health and Compensation Reauthorization Act](https://policyrisk.com/legislation/114-hr-1786)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/114-hr-4696 (as of 2025-11-18).