I 
118TH CONGRESS 
2D SESSION H. R. 10277 
To amend the Internal Revenue Code of 1986 to establish a deduction 
for certain amounts paid for rent for a primary residence. 
IN THE HOUSE OF REPRESENTATIVES 
DECEMBER 3, 2024 
Mr. LANDSMAN 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 establish 
a deduction for certain amounts paid for rent for a 
primary residence. 
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 ‘‘Tax Relief for Renters 
Act of 2024’’. 
SEC. 2. DEDUCTION FOR RENT PAYMENTS. 
(a) IN GENERAL.— 
(1) DEDUCTION ALLOWED.—Part VII of sub-
chapter B of chapter 1 of the Internal Revenue Code 
of 1986 is amended by redesignating section 224 as 
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section 225 and by inserting after section 223 the 
following new section: 
‘‘SEC. 224. RENT PAYMENTS. 
‘‘(a) IN GENERAL.—There shall be allowed as a de-
duction an amount equal to 1⁄12 the qualified rent expenses 
of the taxpayer for the taxable year. 
‘‘(b) QUALIFIED RENT PAYMENTS.—For purposes of 
this section, the term ‘qualified rent payments’ means, 
with respect to a taxable year, amounts paid or incurred 
to lease the primary residence of the taxpayer during the 
taxable year. 
‘‘(c) LIMITATIONS.— 
‘‘(1) IN
GENERAL.—The deduction allowed 
under subsection (a) shall not exceed $4,000 for any 
individual in any taxable year. 
‘‘(2) INCOME LIMITATION.— 
‘‘(A) IN GENERAL.—No deduction shall be 
allowed under subsection (a) in the case of an 
individual whose adjusted gross income for the 
taxable year exceeds the threshold amount. 
‘‘(B) THRESHOLD AMOUNT.—For purposes 
of this paragraph, the term ‘threshold amount’ 
means— 
‘‘(i) in the case of a joint return or a 
surviving spouse, $150,000, 
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‘‘(ii) in the case of a head of house-
hold, $125,000, or 
‘‘(iii) in the case of any other indi-
vidual, $100,000.’’. 
(2) CONFORMING AMENDMENT.—The table of 
sections for part VII of subchapter B of chapter 1 
of such Code is amended by redesignating the item 
relating to section 224 as relating to section 225 
and by inserting after the item relating to section 
223 the following new item: 
‘‘Sec. 224. Rent payments.’’. 
(b) DEDUCTION ALLOWED
TO NON-ITEMIZERS.— 
Section 63(b) of the Internal Revenue Code of 1986 is 
amended by striking ‘‘and’’ at the end of paragraph (3), 
by striking the period at the end of paragraph (4) and 
inserting ‘‘and’’, and by adding at the end the following 
new paragraph: 
‘‘(5) the deduction provided in section 224.’’. 
(c) NON-APPLICATION
OF CERTAIN LIMITATIONS 
FOR ITEMIZERS.— 
(1) DEDUCTION NOT TREATED AS A MISCELLA-
NEOUS ITEMIZED DEDUCTION.—Section 67(b) of the 
Internal Revenue Code of 1986 is amended by strik-
ing ‘‘and’’ at the end of paragraph (11), by striking 
the period at the end of paragraph (12) and insert-
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ing ‘‘, and’’, and by adding at the end the following 
new paragraph: 
‘‘(13) the deduction under section 224 (relating 
to rent payments).’’. 
(2) DEDUCTION
NOT
TAKEN
INTO
ACCOUNT 
UNDER OVERALL LIMITATION.—Section 68(c) of the 
Internal Revenue Code of 1986 is amended by strik-
ing ‘‘and’’ at the end of paragraph (2), by striking 
the period at the end of paragraph (3) and inserting 
‘‘, and’’, and by adding at the end the following new 
paragraph: 
‘‘(4) the deduction under section 224 (relating 
to rent payments).’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2024. 
Æ 
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