Allows a refundable tax credit for qualified home acquisition expenses for first-time homebuyers.

The Make the American Dream Real Again Act amends the Internal Revenue Code to introduce a refundable tax credit for qualified home acquisition expenses. This includes costs such as down payments, inspection fees, and closing costs. The credit is available to first-time homebuyers who had no ownership interest in a principal residence in the two years prior to the sale. The amendments apply to taxable years beginning after December 31, 2026.

Allows a refundable tax credit for qualified home acquisition expenses for first-time homebuyers.

The Make the American Dream Real Again Act amends the Internal Revenue Code to introduce a refundable tax credit for qualified home acquisition expenses. This includes costs such as down payments, inspection fees, and closing costs. The credit is available to first-time homebuyers who had no ownership interest in a principal residence in the two years prior to the sale. The amendments apply to taxable years beginning after December 31, 2026.