Introduced
H. R. 8116
Introduced in House · April 17, 2026March 26, 2026
Mr. Moore of Utah (for himself, Mr. Panetta, and Mr. Barr) 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 exclude from gross income certain proceeds of shared appreciation mortgage contracts.
Certain proceeds of a shared appreciation mortgage contract
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. Short title.
This Act may be cited as the “Shared Home Appreciation for Residential Equity Act” or the “SHARE Act”.