I 
115TH CONGRESS 
2D SESSION 
H. R. 6671 
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. 
IN THE HOUSE OF REPRESENTATIVES 
AUGUST 14, 2018 
Mr. PETERS (for himself, Ms. CLARKE of New York, Ms. ROYBAL-ALLARD, 
Ms. ESHOO, and Mr. CARBAJAL) introduced the following bill; which was 
referred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to allow for 
a credit against tax for rent paid on the personal resi-
dence of the taxpayer. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Rent Relief Act of 
2018’’. 
SEC. 2. REFUNDABLE CREDIT FOR RENT PAID FOR PRIN-
CIPAL RESIDENCE. 
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
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1986 is amended by inserting after section 36B the fol-
lowing new section: 
‘‘SEC. 36C. RENT PAID FOR PRINCIPAL RESIDENCE. 
‘‘(a) IN GENERAL.—In the case of an individual who 
leases the individual’s principal residence (within the 
meaning of section 121) during the taxable year and who 
pays rent with respect to such residence in excess of 30 
percent of the taxpayer’s gross income for such taxable 
year, there shall be allowed as a credit against the tax 
imposed by this subtitle for such taxable year an amount 
equal to the applicable percentage of such excess. 
‘‘(b) CREDIT LIMITED BY 150 PERCENT OF FAIR 
MARKET RENT.—Solely for purposes of determining the 
amount of the credit allowed under subsection (a) with 
respect to a residence for the taxable year, there shall not 
be taken into account rent in excess of an amount equal 
to 150 percent of the fair market rent (including the util-
ity allowance) applicable to the residence involved (as most 
recently published, as of the beginning of the taxable year, 
by the Department of Housing and Urban Development). 
‘‘(c) DEFINITIONS AND SPECIAL RULES.—For pur-
poses of this section— 
‘‘(1) APPLICABLE PERCENTAGE.— 
‘‘(A) IN GENERAL.—Except as provided in 
subparagraph (B), the applicable percentage 
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shall be determined in accordance with the fol-
lowing table: 
The applicable 
‘‘If gross income is: 
percentage is: 
Not over $25,000 ..............................................................
100 percent
Over $25,000, but not over $50,000 ................................
75 percent
Over $50,000, but not over $75,000 ................................
50 percent
Over $75,000, but not over $100,000 ..............................
25 percent
Over $100,000 ..................................................................
0 percent. 
‘‘(B) HIGH-COST AREAS.—In the case of 
an individual whose principal residence is lo-
cated in an area for which, under the rule pub-
lished in the Federal Register on November 16, 
2016 (81 Fed. Reg. 80567), the small area fair 
market rent is used for purposes of the Hous-
ing Choice Voucher Program, the table con-
tained in subparagraph (A) shall be applied by 
substituting ‘$125,000’ for ‘$100,000’ each 
place it appears. 
‘‘(2) PARTIAL
YEAR
RESIDENCE.—The Sec-
retary shall prescribe such rules as are necessary to 
carry out the purposes of this section for taxpayers 
with respect to whom a residence is a principal resi-
dence for only a portion of the taxable year. 
‘‘(3) SPECIAL RULE FOR INDIVIDUALS RESID-
ING IN GOVERNMENT-SUBSIDIZED HOUSING.—In the 
case of a principal residence— 
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‘‘(A) the rent with respect to which is sub-
sidized under a Federal, State, local, or tribal 
program, and 
‘‘(B) with respect to which the taxpayer 
elects the application of this paragraph, 
in lieu of the credit determined under subsection (a), 
there shall be allowed as a credit against the tax im-
posed by this subtitle for such taxable year an 
amount equal to 1⁄12 of the amount of rent paid by 
the taxpayer (and not subsidized under any such 
program) during the taxable year with respect to 
such residence. 
‘‘(4) RENT.—The term ‘rent’ includes any 
amount paid for utilities of a type taken into ac-
count for purposes of determining the utility allow-
ance under section 42(g)(2)(B)(ii).’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for subpart C of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by in-
serting after the item relating to section 36B the following 
new item: 
‘‘Sec. 36C. Rent paid for principal residence.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply with respect to taxable years begin-
ning after December 31, 2017. 
Æ 
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