Frank Adelmann Manufactured Housing Community Sustainability Act of 2026 allows a business credit for gain from the sale of real property for use as.
The Frank Adelmann Manufactured Housing Community Sustainability Act of 2026 amends the Internal Revenue Code to allow a business credit for gain from the sale of real property for use as a manufactured home community. This credit is available if the property is sold to a qualified manufactured home community cooperative or corporation, which must be owned by residents or a nonprofit entity. The credit is equal to 75 percent of the qualified gain received by the taxpayer.
Included in complete analysis
- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.