I 
119TH CONGRESS 
2D SESSION 
H. R. 7216 
To amend the Internal Revenue Code of 1986 to establish the housing 
affordability credit. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 22, 2026 
Mr. KEAN (for himself and Mr. MACKENZIE) 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 
the housing affordability credit. 
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 ‘‘Make American Hous-
ing Affordable (MAHA) Act of 2026’’. 
SEC. 2. HOUSING AFFORDABILITY CREDIT. 
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by inserting after section 36B the fol-
lowing new section: 
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‘‘SEC. 36C. HOUSING AFFORDABILITY CREDIT. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli-
gible individual, there shall be allowed $5,000 (twice such 
amount in the case of a joint return) as a credit against 
the tax imposed by this subtitle. 
‘‘(b) ELIGIBLE INDIVIDUAL.—For purposes of this 
section, the term ‘eligible individual’ means, with respect 
to a taxable year, an individual— 
‘‘(1) who purchases a principal residence (as 
such term is used in section 121) during such tax-
able year, and 
‘‘(2) with respect to whom no credit has been 
allowed during the 4 taxable years preceding such 
taxable year. 
‘‘(c) PHASEOUT.— 
‘‘(1) IN GENERAL.—The amount of the credit 
allowed under subsection (a) shall be reduced by the 
amount which bears the same ratio to $50,000 
(twice such amount in the case of a joint return) as 
the excess of— 
‘‘(A) the modified adjusted gross income of 
the individual, over 
‘‘(B) $250,000 (twice such amount in the 
case of a joint return). 
‘‘(2) MODIFIED
ADJUSTED
GROSS
INCOME.— 
For purposes of this subsection, the term ‘modified 
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adjusted gross income’ means the adjusted gross in-
come of the taxpayer for the taxable year increased 
by any amount excluded from gross income under 
section 911, 931, or 933.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 6211(b)(4)(A) of the Internal Rev-
enue Code of 1986 is amended by inserting ‘‘, 36C’’ 
after ‘‘36B’’. 
(2) Section 1324(b)(2) of title 31, United 
States Code, is amended by inserting ‘‘, 36C’’ after 
‘‘, 36B’’. 
(3) The table of sections for subpart C of part 
IV of subchapter A of chapter 1 of the Internal Rev-
enue Code of 1986 is amended by inserting after the 
item relating to section 36B the following new item: 
‘‘Sec. 36C. Housing affordability credit.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
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