HR7422-119

In Committee

NEST Act

119th Congress Introduced Feb 9, 2026

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, NEST Act, changes federal law or congressional policy affecting financial institutions, investors, and borrowers. The main policy domain is Finance, Social Welfare, 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 H3804DCFE0602427F826980D58C55E5B5: 1. Short title This Act may be cited as the Next-Generation Equity Savings Tool Act or the NEST Act.
  • Section H059DFDAAB93D4D028F72242228E95374: 2. First-time homebuyer savings account Part VII of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 223...
  • Section H3741F648DB2C4C2E8254603EDAF02E51: 223A. First-time homebuyer savings account In the case of an account beneficiary, there shall be allowed as a deduction for the taxable year an amount equal to...
  • Section H478B865BECD94C1E8964A4E5DA083473: 139J. First-time homebuyer savings account contributions In the case of an account beneficiary (as defined in section 223A(c)(3)), gross income does not...

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, NEST Act, changes federal law or congressional policy affecting financial institutions, investors, and borrowers.

Key Policy Areas

Finance, Social Welfare, Labor

Primary Purpose

This bill, NEST Act, changes federal law or congressional policy affecting financial institutions, investors, and borrowers.

Policy Domains

Finance Social Welfare 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

In Committee
Introduced Committee Passed
Feb 9, 2026

Referred to the House Committee on Ways and Means.

Feb 9, 2026

Introduced in House

Feb 9, 2026

Mrs. Cammack (for herself and Mr. Moylan) introduced the following …

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 Social Welfare Labor
Actor Mappings
"secretary_of_housing_and_urban_development"
→ Secretary of Housing and Urban Development

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