MHI Brings Industry Viewpoints to House Tax Teams

In advance of the 2025 “Tax Super Bowl,” the House of Representatives’ Ways & Means Committee created “Tax Teams” earlier this year and accepted comments from interested parties.

MHI submitted comments highlighting how actions such as extending tax credit incentives for Energy Star® homes, ensuring any home purchase tax incentive applies to manufactured homes, and creating incentives for the replacement of non-HUD Code “mobile homes” would help increase the affordable housing supply for working families. Additionally, MHI detailed how lawmakers can support land-lease communities through measures like improving Opportunity Zone tax incentives, preserving Section 1031 like-kind exchanges, opposing proposals that undermine community preservation, and opposing the elimination of depreciation benefits based on rents.

In addition to its own letter, MHI also signed a coalition letter supporting the inclusion of the “Middle Class Mortgage Insurance Premium Act” in a tax package. This Act would make permanent the mortgage insurance premium tax deduction and increase the adjusted gross income phase-out to $200,000 ($100,000 if married filing separately.)