Make American Housing Affordable (MAHA) Act of 2026
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Summary
The Make American Housing Affordable (MAHA) Act of 2026 establishes a new federal tax credit for first-time homebuyers. Eligible individuals who purchase a principal residence in a given tax year may claim a $5,000 credit ($10,000 for joint returns), provided they have not claimed the credit in the preceding four tax years. The credit phases out for higher-income taxpayers, beginning to reduce at modified adjusted gross income of $250,000 ($500,000 for joint returns).
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