Introduced
S. 4613
Introduced in Senate · June 2, 2026May 20, 2026
Mrs. Shaheen (for herself, Mr. King, and Mr. Blumenthal) introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to allow a business credit for gain from the sale of real property for use as a manufactured home community, and for other purposes.
Manufactured home community sale to residents or nonprofit entity
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 “Manufactured Housing Community Sustainability Act of 2026”.