S968-119

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.

119th Congress Introduced Mar 11, 2025

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, Government Operations, Energy.

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 H17EE8026D05D4FA8A318CD7E9DC5FF40: 1. Short title This Act may be cited as the Rent Relief Act of 2025.
  • Section H299DE4DB53724D7F9B9AB8ECEDEB53E9: 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 H7C3F0C5B52E640BD96DD4BD236792FA0: 36C. Rent paid for principal residence In the case of an individual who leases the individual’s principal residence (within the meaning of section 121) during...
  • Section idA7D681680AD344E5B7993E413DCC56D7: 7527A. Advance payment of rent credit Not later than 6 months after the date of the enactment of the Rent Relief Act of 2025, the Secretary shall establish a...

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, Government Operations, Energy

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 Government Operations Energy

Whole bill

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

Legislative Progress

Introduced
Introduced Committee Passed
Mar 11, 2025

Mr. Warnock introduced the following bill; which was read twice …

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 Government Operations Energy
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