Manufactured Housing Community Sustainability Act of 2026 allows a tax credit for selling manufactured home communities to residents or nonprofits.

The Manufactured Housing Community Sustainability Act of 2026 aims to preserve affordable housing by allowing a tax credit for selling manufactured home communities to residents or nonprofit entities. The bill defines a "qualified manufactured home community cooperative or corporation" as a cooperative or nonprofit corporation with governance by elected members. The tax credit is equal to 75 percent of the qualified gain from the sale of real property to such entities, provided the property is used as a manufactured home community for at least 50 years.

Manufactured Housing Community Sustainability Act of 2026 allows a tax credit for selling manufactured home communities to residents or nonprofits.

The Manufactured Housing Community Sustainability Act of 2026 aims to preserve affordable housing by allowing a tax credit for selling manufactured home communities to residents or nonprofit entities. The bill defines a "qualified manufactured home community cooperative or corporation" as a cooperative or nonprofit corporation with governance by elected members. The tax credit is equal to 75 percent of the qualified gain from the sale of real property to such entities, provided the property is used as a manufactured home community for at least 50 years.