# 119-hr-8988: Frank Adelmann Manufactured Housing Community Sustainability Act of 2026

119-hr-8988, Frank Adelmann Manufactured Housing Community Sustainability Act of 2026, is a 119th Congress bill sponsored by Rep. Omar, Ilhan [D-MN-5] (D-MN); status introduced; PRIA reads it as touching household money (as of 2026-06-25).

- Canonical: https://policyrisk.com/legislation/119-hr-8988
- As of: 2026-06-25
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-8988
- Congress: 119
- Title: Frank Adelmann Manufactured Housing Community Sustainability Act of 2026
- Status: introduced
- Introduced: 2026-05-21
- Sponsor: Rep. Omar, Ilhan [D-MN-5] (D-MN)
- Cosponsors: 5
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-06-25

## Summary

**Would create a new tax credit for owners who sell manufactured home communities to resident-owned cooperatives or nonprofit corporations.** It would reward sales that lock the land for long-term community ownership and preservation.

## Cosponsors (5)

- Rep. Pappas, Chris [D-NH-1] (D-NH), 2026-05-21T00:00:00.000Z
- Rep. Bonamici, Suzanne [D-OR-1] (D-OR), 2026-05-21T00:00:00.000Z
- Rep. Tlaib, Rashida [D-MI-12] (D-MI), 2026-05-21T00:00:00.000Z
- Rep. Khanna, Ro [D-CA-17] (D-CA), 2026-05-21T00:00:00.000Z
- Rep. Pingree, Chellie [D-ME-1] (D-ME), 2026-06-23T00:00:00.000Z

## Provisions PRIA read

- 75% credit for community sellers: benefit, high. If enacted, sellers would be able to claim a nonrefundable business tax credit equal to 75% of their qualified gain when they sell real property used as a manufactured home community. The sale must be to a qualified resident-owned cooperative or nonprofit corporation that acquires the land to use a…
- 20% tax if covenant broken: cost, high. If enacted, a purchaser who violates the required covenant to keep the property as a manufactured home community would owe a tax equal to 20% of the purchaser's net proceeds after settlement from the sale or exchange of that property. This is a one-time tax tied to the sale proceeds and would apply…

## Related bills

- 119-hr-9877: Health Equity and Accountability Act of 2026
- 119-hr-7973: Momnibus Act
- 119-hr-7977: Energy Bills Relief Act
- 119-hr-7853: PrEP Access and Coverage Act of 2026
- 119-hr-20: Richard L. Trumka Protecting the Right to Organize Act of 2025
- 119-hr-2086: Rights for the TSA Workforce Act

## Sources
- [119-hr-8988 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/8988)

## Related
- [119-hr-9877: Health Equity and Accountability Act of 2026](https://policyrisk.com/legislation/119-hr-9877)
- [119-hr-7973: Momnibus Act](https://policyrisk.com/legislation/119-hr-7973)
- [119-hr-7977: Energy Bills Relief Act](https://policyrisk.com/legislation/119-hr-7977)
- [119-hr-7853: PrEP Access and Coverage Act of 2026](https://policyrisk.com/legislation/119-hr-7853)
- [119-hr-20: Richard L. Trumka Protecting the Right to Organize Act of 2025](https://policyrisk.com/legislation/119-hr-20)
- [119-hr-2086: Rights for the TSA Workforce Act](https://policyrisk.com/legislation/119-hr-2086)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-8988 (as of 2026-06-25).