H. R. 7414
Introduced in House · February 11, 2026February 9, 2026
Mr. Yakym (for himself and Ms. Moore of Wisconsin) 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 expand housing investment with mortgage revenue bonds, and for other purposes.
1. Short title; table of contents; 2. Reporting requirements for bond usage; 3. Use of carryforward bond authority; 4. Elimination of refinancing limitation for mortgage revenue bonds; 5. Increase in financing limit for qualified home improvement loans; 6. Revision of recapture tax for mortgage revenue bonds; 7. Modifying calculation of credit for interest paid on certified indebtedness; 8. Extension of period for mortgage credit certificate to be in effect; 9. Extension of period to revoke election to issue mortgage credit certificates; 10. Adjustment of public notice requirement; 11. Elimination of lender reporting requirement
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,