# 119-s-4613: Manufactured Housing Community Sustainability Act of 2026

119-s-4613, Manufactured Housing Community Sustainability Act of 2026, is a 119th Congress bill sponsored by Sen. Shaheen, Jeanne [D-NH] (D-NH); status introduced; PRIA reads it as touching household money (as of 2026-06-05).

- Canonical: https://policyrisk.com/legislation/119-s-4613
- As of: 2026-06-05
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-4613
- Congress: 119
- Title: Manufactured Housing Community Sustainability Act of 2026
- Status: introduced
- Introduced: 2026-05-20
- Sponsor: Sen. Shaheen, Jeanne [D-NH] (D-NH)
- Cosponsors: 2
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-06-05

## Summary

**This bill would create a federal tax credit to encourage sales of manufactured home communities to resident or nonprofit ownership.** It aims to preserve affordable communities and help low-income homeowners gain stability and build wealth. - Families and residents: Low-income homeowners would get stronger protection from rent increases and community closures through required long-term covenants and resident governance. About 6.7 million occupied manufactured homes house many of these households and the median household income was $35,000 in 2020. - Resident and nonprofit buyers: The credit is aimed at sales to resident groups and nonprofits and would support ownership models like limited-equity cooperatives. There are roughly 43,000 manufactured home communities and only 2.4 percent are resident or nonprofit-owned today. - Community owners and preservation: Sellers who use the credit must meet governance, covenant, and recapture requirements designed to keep communities affordable. The measure targets reduced disinvestment and fewer disruptive closures for residents.

## Cosponsors (2)

- Sen. King, Angus S., Jr. [I-ME] (I-ME), 2026-05-20T00:00:00.000Z
- Sen. Blumenthal, Richard [D-CT] (D-CT), 2026-05-20T00:00:00.000Z

## Provisions PRIA read

- Credit treated as general business credit: benefit, high. This bill would add the new manufactured home community sale credit to the list of general business credits. That change would make it easier to use the credit against business tax bills and to carry it forward or back. The change would apply for taxable years beginning after December 31, 2026.
- Tax credit for manufactured community sales: mixed, high. This bill would create a tax credit equal to 75% of the "qualified gain" when you sell real property used as a manufactured home community to a qualified resident-owned cooperative or nonprofit. To qualify, the seller (or a related person) must have owned the property for the full two years before…

## Related bills

- 119-s-5108: Right to IVF Act of 2026
- 119-s-1503: Equality Act
- 119-s-2295: Child Care for Working Families Act
- 119-s-1748: Kids Online Safety Act
- 119-s-2534: Veteran Families Health Services Act of 2025
- 119-s-609: BRAVE Act of 2025

## Sources
- [119-s-4613 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/4613)

## Related
- [119-s-5108: Right to IVF Act of 2026](https://policyrisk.com/legislation/119-s-5108)
- [119-s-1503: Equality Act](https://policyrisk.com/legislation/119-s-1503)
- [119-s-2295: Child Care for Working Families Act](https://policyrisk.com/legislation/119-s-2295)
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [119-s-2534: Veteran Families Health Services Act of 2025](https://policyrisk.com/legislation/119-s-2534)
- [119-s-609: BRAVE Act of 2025](https://policyrisk.com/legislation/119-s-609)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-4613 (as of 2026-06-05).