Introduced
H. R. 9573
Introduced in House · July 10, 2026July 2, 2026
Mr. Carey 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 provide incentives for certain residential rental property.
Qualified property
Rights of first refusal
Exemption from passive activity rules
Exemption from profit motive requirement
Application of debt allocation and at-risk rules
Determination of gain or loss on disposition of qualified property
Accelerated depreciation
Exception from certain basis adjustment rules
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 “Housing Opportunities and Preservation Enhancement Act of 2026”.