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119-hr-8677119th CongressWALLET

Make the American Dream Real Again Act

Sponsored By: Representative Burlison, Eric [R-MO-7]

Introduced

Summary

Creates a refundable tax credit for sellers who pay a first-time buyer's home acquisition costs. The credit would let a homeowner who sells their main home to a first-time buyer recover qualified amounts they paid for the buyer, like down payments, inspections, and closing costs, up to a limit tied to the tax benefit from excluding the sale gain.

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Bill Overview

Analyzed Economic Effects

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

Tax credit for sellers to first-time buyers

You would be able to claim a new refundable federal tax credit if you sell your main home to a first-time buyer during the tax year. The credit would equal the smaller of (1) what you paid for the buyer's down payment, inspection, and closing costs, or (2) how much your federal tax bill would fall if the gain from the sale were not included in your income. A first-time buyer means the buyer (and spouse, if married) did not own a main home during the two years before the sale. The change would apply to tax years starting after December 31, 2026, and the Treasury would issue rules or guidance to implement it.

Sponsors & CoSponsors

Sponsor

Burlison, Eric [R-MO-7]

MO • R

Cosponsors

  • Rep. Lawler, Michael [R-NY-17]

    NY • R

    Sponsored 5/11/2026

Roll Call Votes

No roll call votes available for this bill.

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