Make the American Dream Real Again Act
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Summary
This bill amends the Internal Revenue Code to create a refundable tax credit for homeowners who sell their principal residence to a first-time homebuyer. The credit allows the seller to claim a tax benefit equal to the lesser of the qualified home acquisition expenses paid for the buyer (down payment, inspection, and closing costs) or the tax liability reduction from excluding the sale gain from income. The credit applies to sales occurring in taxable years beginning after December 31, 2026.
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How your representatives voted
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