Frank Adelmann Manufactured Housing Community Sustainability Act of 2026
Sponsored By: Representative Omar, Ilhan [D-MN-5]
Introduced
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.
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 1 benefits, 1 costs, 0 mixed.
75% credit for community sellers
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 as a manufactured home community. To qualify, the seller (or a related person) must have owned the property for the entire two years before the sale, and the transfer must be subject to a binding covenant to use the land as a manufactured home community for at least 50 years. Both buyer and seller must execute an affidavit, the buyer must record the affidavit and reference it in the deed, and the seller must include a copy with the seller's tax return. This would apply to taxable years beginning after December 31, 2026.
20% tax if covenant broken
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 to taxable years beginning after December 31, 2026.
Sponsors & CoSponsors
Sponsor
Omar, Ilhan [D-MN-5]
MN • D
Cosponsors
Rep. Pappas, Chris [D-NH-1]
NH • D
Sponsored 5/21/2026
Rep. Bonamici, Suzanne [D-OR-1]
OR • D
Sponsored 5/21/2026
Rep. Tlaib, Rashida [D-MI-12]
MI • D
Sponsored 5/21/2026
Rep. Khanna, Ro [D-CA-17]
CA • D
Sponsored 5/21/2026
Rep. Pingree, Chellie [D-ME-1]
ME • D
Sponsored 6/23/2026
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov