# 119-hr-8116: SHARE Act

119-hr-8116, SHARE Act, is a 119th Congress bill sponsored by Rep. Moore, Blake D. [R-UT-1] (R-UT); status introduced; PRIA reads it as touching household money (as of 2026-09-21).

- Canonical: https://policyrisk.com/legislation/119-hr-8116
- As of: 2026-09-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-8116
- Congress: 119
- Title: SHARE Act
- Status: introduced
- Introduced: 2026-03-26
- Sponsor: Rep. Moore, Blake D. [R-UT-1] (R-UT)
- Cosponsors: 5
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-21

## Summary

**Tax exclusion for shared-appreciation mortgage proceeds.** This bill would create a new federal rule that excludes certain lender repayments and related capital gains when a shared-appreciation second mortgage helped buy a borrower’s principal residence. - Families and homebuyers: Borrowers with income at or below 140% of the area median income for the census tract in the year the loan was issued would not pay federal income tax on any repayment to the lender that exceeds the original principal. This rule would apply to amounts received after December 31, 2025. - Investors and lenders: The bill defines a "shared appreciation mortgage" as a second lien on a 1–4 family principal residence, limits the investor's share to no more than 49% of the purchase price, and ties repayment to sale, first-mortgage payoff, maturity, or default. - Tax treatment: It also excludes from gross income any gain on the portion of the property composed of or secured by these mortgages when that part of the asset is sold.

## Cosponsors (5)

- Rep. Panetta, Jimmy [D-CA-19] (D-CA), 2026-03-26T00:00:00.000Z
- Rep. Barr, Andy [R-KY-6] (R-KY), 2026-03-26T00:00:00.000Z
- Rep. Harrigan, Pat [R-NC-10] (R-NC), 2026-05-12T00:00:00.000Z
- Rep. Moore, Tim [R-NC-14] (R-NC), 2026-06-03T00:00:00.000Z
- Rep. Bean, Aaron [R-FL-4] (R-FL), 2026-06-23T00:00:00.000Z

## Provisions PRIA read

- Tax break for shared-appreciation loans: benefit, high. If enacted, you would be able to exclude from taxable income any repayment amount a lender receives that is above your original shared-appreciation loan principal. This would apply only if your income in the calendar year the loan was issued was no more than 140 percent of the census-tract area med…
- Rules for shared-appreciation mortgages: benefit, medium. If enacted, the bill would define a shared-appreciation mortgage as a second lien on a 1-to-4 family home where the lender gets a set share of future net appreciation. The share would equal the loan amount divided by the purchase price and could not exceed 49 percent of the purchase price. The seco…

## Related bills

- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-2725: Affordable Housing Credit Improvement Act of 2025
- 119-hr-3514: Improving Seniors’ Timely Access to Care Act of 2025
- 119-hr-1151: Freedom to Invest in Tomorrow’s Workforce Act
- 119-hr-1329: Smithsonian American Women’s History Museum Act
- 119-hr-909: Crime Victims Fund Stabilization Act of 2025

## Sources
- [119-hr-8116 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/8116)

## Related
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-2725: Affordable Housing Credit Improvement Act of 2025](https://policyrisk.com/legislation/119-hr-2725)
- [119-hr-3514: Improving Seniors’ Timely Access to Care Act of 2025](https://policyrisk.com/legislation/119-hr-3514)
- [119-hr-1151: Freedom to Invest in Tomorrow’s Workforce Act](https://policyrisk.com/legislation/119-hr-1151)
- [119-hr-1329: Smithsonian American Women’s History Museum Act](https://policyrisk.com/legislation/119-hr-1329)
- [119-hr-909: Crime Victims Fund Stabilization Act of 2025](https://policyrisk.com/legislation/119-hr-909)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-8116 (as of 2026-09-21).