HR10025-118

Introduced

To amend the Internal Revenue Code of 1986 to establish a new first-time homebuyer credit and to establish the starter home construction credit.

118th Congress Introduced Oct 22, 2024

Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.

Summary

What This Bill Does

This bill, To amend the Internal Revenue Code of 1986 to establish a new first-time homebuyer credit and to establish the starter home construction credit., changes federal law or congressional policy affecting financial institutions, investors, and borrowers. The main policy domain is Finance, Housing, Labor.

Who Benefits and How

financial institutions, investors, and borrowers may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.

Who Bears the Burden and How

federal implementing agencies, financial institutions, investors, and borrowers may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.

Key Provisions

  • Section HA5D226CBBDCC43B09EBA689F48E06EC7: 1. Short title This Act may be cited as the American Homeownership Opportunity Act of 2024.
  • Section HC336972DCF674706A43774D1F9A1DBCD: 2. First-time Homebuyer credit Section 36 of the Internal Revenue Code of 1986 is amended to read as follows: 36.First-time homebuyer credit(a)In generalIn the...
  • Section HA614C2E38C1C456A98FC9EB60867CC28: 36. First-time homebuyer credit In the case of an individual who is a first-time homebuyer of a principal residence in the United States during a taxable year,...
  • Section H5E2262E04A2442AFB12EE27890FA81A1: 3. Starter home construction credit Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the...
  • Section HC166D8AF2DA74EBAB62CF6034DA7050D: 45U. Starter home construction credit For the purposes of section 38, the starter home construction credit determined under this section for any taxable year...

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.

At a Glance

What This Bill Does

This bill, To amend the Internal Revenue Code of 1986 to establish a new first-time homebuyer credit and to establish the starter home construction credit., changes federal law or congressional policy affecting financial institutions, investors, and borrowers.

Key Policy Areas

Finance, Housing, Labor

Primary Purpose

This bill, To amend the Internal Revenue Code of 1986 to establish a new first-time homebuyer credit and to establish the starter home construction credit., changes federal law or congressional policy affecting financial institutions, investors, and borrowers.

Policy Domains

Finance Housing Labor

Whole bill

Identified Gains
  • financial institutions, investors, and borrowers
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: ih
financial institutions, investors, and borrowers: ,
Identified Costs
  • federal implementing agencies
  • financial institutions, investors, and borrowers
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: ih
federal implementing agencies: ,
financial institutions, investors, and borrowers: ,

Legislative Progress

Introduced
Introduced Committee Passed
Oct 22, 2024

Mr. Gomez introduced the following bill; which was referred to …

Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Finance Housing Labor
Actor Mappings
"the_secretary"
→ The Secretary identified in the operative section
"the_administrator"
→ The Administrator identified in the operative section

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology