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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).

Read the full letter via the “Access Resource” button.

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