# 119-s-968: Rent Relief Act of 2025

119-s-968, Rent Relief Act of 2025, is a 119th Congress bill sponsored by Sen. Warnock, Raphael G. [D-GA] (D-GA); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-s-968
- As of: 2025-12-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-968
- Congress: 119
- Title: Rent Relief Act of 2025
- Status: introduced
- Introduced: 2025-03-11
- Sponsor: Sen. Warnock, Raphael G. [D-GA] (D-GA)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-21

## Summary

**Refundable rent credit** to help renters whose housing costs eat up their income. The bill would also create a monthly advance-payment option so eligible renters can get credit money during the year. - Families and households would get a credit that covers part of rent above what they can afford. The credit phases from 100% for households with gross income at or below $25,000 down to 0% for incomes above $100,000. - Renters could elect monthly advance payments covering July through the following June. The Secretary would have six months to set up the program and monthly advances are limited to the estimated annual credit divided by 12 or the amount the taxpayer chooses. - Credit calculations are capped so only rent up to 100% of the Small Area Fair Market Rent, including the HUD utility allowance, counts. People in government-subsidized housing may instead elect a credit equal to one-twelfth of the unsubsidized rent they pay during the year.

## Provisions PRIA read

- Refundable rent credit for renters: benefit, high. This bill would create a refundable tax credit for people who rent their main home. You would get the credit when your rent is more than 30% of your gross income. Income bands set the percentage: ≤$25,000 → 100%; $25,001–$50,000 → 75%; $50,001–$75,000 → 50%; $75,001–$100,000 → 25%; >$100,000 → 0%.…
- Monthly advance payments for renters: benefit, medium. This bill would require Treasury to set up monthly advance payments of the rent credit within six months after enactment. If the IRS determines you will be allowed the credit and you elect advances on a timely prior-year return, you could get monthly payments. Each monthly payment would be the less…
- Add rent credit to tax rules: mixed, low. This bill would add the new rent credit to certain tax notice and offset rules. If enacted, the IRS could treat the credit like similar refundable credits for deficiency, offset, and collection processes. The change would apply to tax years beginning after December 31, 2025.

## Related bills

- 119-s-5066: Health Equity and Accountability Act of 2026
- 119-s-2120: Older Americans Act Reauthorization Act of 2025
- 119-s-5022: Cannabis Administration and Opportunity Act
- 119-s-5283: Momnibus Act
- 119-s-3990: PrEP Access and Coverage Act of 2026
- 119-s-2823: FAMILY Act

## Sources
- [119-s-968 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/968)

## Related
- [119-s-5066: Health Equity and Accountability Act of 2026](https://policyrisk.com/legislation/119-s-5066)
- [119-s-2120: Older Americans Act Reauthorization Act of 2025](https://policyrisk.com/legislation/119-s-2120)
- [119-s-5022: Cannabis Administration and Opportunity Act](https://policyrisk.com/legislation/119-s-5022)
- [119-s-5283: Momnibus Act](https://policyrisk.com/legislation/119-s-5283)
- [119-s-3990: PrEP Access and Coverage Act of 2026](https://policyrisk.com/legislation/119-s-3990)
- [119-s-2823: FAMILY Act](https://policyrisk.com/legislation/119-s-2823)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-968 (as of 2025-12-21).