HR6721-118

Introduced

To amend the Internal Revenue Code of 1986 to allow for a credit against tax for rent paid on the personal residence of the taxpayer.

118th Congress Introduced Dec 12, 2023

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 allow for a credit against tax for rent paid on the personal residence of the taxpayer., changes federal law or congressional policy affecting homeowners, renters, builders, and housing agencies. The main policy domain is Housing, Finance, Government Operations.

Who Benefits and How

homeowners, renters, builders, and housing agencies 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, homeowners, renters, builders, and housing agencies may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.

Key Provisions

  • Section H4A42CA61BE3C47F484D0B412E2D53AE5: 1. Short title This Act may be cited as the Rent Relief Act of 2023.
  • Section HDFEA7DA300954D62A908D9C03D7BC2F2: 2. Refundable credit for rent paid for principal residence Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by...
  • Section HCEDC64A4368C4C9986F409F9F6E51322: 36C. Renter tax credit In the case of an individual who leases the individual’s principal residence (within the meaning of section 121) during the taxable year...
  • Section H26469072122B4C4594657F2DD1E21EAD: 7527B. Advance payment of renter tax credit Not later than 6 months after the date of the enactment of the Rent Relief Act of 2023, the Secretary shall...

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 allow for a credit against tax for rent paid on the personal residence of the taxpayer., changes federal law or congressional policy affecting homeowners, renters, builders, and housing agencies.

Key Policy Areas

Housing, Finance, Government Operations

Primary Purpose

This bill, To amend the Internal Revenue Code of 1986 to allow for a credit against tax for rent paid on the personal residence of the taxpayer., changes federal law or congressional policy affecting homeowners, renters, builders, and housing agencies.

Policy Domains

Housing Finance Government Operations

Whole bill

Identified Gains
  • homeowners, renters, builders, and housing agencies
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: ih
homeowners, renters, builders, and housing agencies: ,
Identified Costs
  • federal implementing agencies
  • homeowners, renters, builders, and housing agencies
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: ih
federal implementing agencies: ,
homeowners, renters, builders, and housing agencies: ,

Legislative Progress

Introduced
Introduced Committee Passed
Dec 12, 2023

Mr. Davis of Illinois (for himself, Mr. Gomez, Mr. Peters, …

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
Housing Finance Government Operations
Actor Mappings
"the_secretary"
→ The Secretary 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