# 119-hr-4352: HOMES Act

119-hr-4352, HOMES Act, is a 119th Congress bill sponsored by Rep. Sykes, Emilia Strong [D-OH-13] (D-OH); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-4352
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-4352
- Congress: 119
- Title: HOMES Act
- Status: introduced
- Introduced: 2025-07-10
- Sponsor: Rep. Sykes, Emilia Strong [D-OH-13] (D-OH)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Would deny major tax breaks for big single‑family rental owners by blocking interest and depreciation deductions for certain landlords.** It targets owners of many single‑family rental homes and sets narrow sale and property exceptions.

## Cosponsors (1)

- Rep. Lee, Summer L. [D-PA-12] (D-PA), 2025-07-10T00:00:00.000Z

## Provisions PRIA read

- New tax limits for large landlords: cost, high. This bill would deny common tax deductions for large owners of small rental homes. It would bar depreciation and any interest deduction for a “disqualified” owner who owns 50 or more single‑family rental properties. "Single family" means properties with four or fewer units; properties that get the…

## Related bills

- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-7977: Energy Bills Relief Act
- 119-hr-7973: Momnibus Act
- 119-hr-4393: DIGNIDAD (Dignity) Act of 2025
- 119-hr-3971: Domestic Workers Bill of Rights Act
- 119-hr-3816: Weather Act Reauthorization Act of 2025

## Sources
- [119-hr-4352 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/4352)

## Related
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-7977: Energy Bills Relief Act](https://policyrisk.com/legislation/119-hr-7977)
- [119-hr-7973: Momnibus Act](https://policyrisk.com/legislation/119-hr-7973)
- [119-hr-4393: DIGNIDAD (Dignity) Act of 2025](https://policyrisk.com/legislation/119-hr-4393)
- [119-hr-3971: Domestic Workers Bill of Rights Act](https://policyrisk.com/legislation/119-hr-3971)
- [119-hr-3816: Weather Act Reauthorization Act of 2025](https://policyrisk.com/legislation/119-hr-3816)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-4352 (as of 2026-04-21).