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The Stop Wall Street Landlords Act of 2024 imposes tax penalties on large institutional investors who own single-family homes. It disallows mortgage interest and depreciation deductions for specified large investors (those with over $100 million in assets) who own single-family rental properties, imposes an excise tax equal to the sale price when such investors sell these homes, and prohibits Fannie Mae, Freddie Mac, and Ginnie Mae from providing mortgage assistance to specified large investors for single-family home purchases. Revenue from the excise tax is directed to the Housing Trust Fund for affordable housing.
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