Rent Relief Act of 2023

1/26/2024, 8:15 AM

Rent Relief Act of 2023

This bill allows a refundable income tax credit for individuals who pay rent for a principal residence that exceeds 30% of their adjusted gross income for the taxable year.

The amount of the credit ranges from 25% to 100% of the excess rent, depending on the adjusted gross income of the taxpayer. The credit is not available for taxpayers with adjusted gross incomes that exceed $100,000. Rent that exceeds 100% of the small area fair market rent (including the utility allowance) for the residence may not be taken into account in determining the amount of the credit.

The Department of the Treasury must establish a program for making advance payments of the credit on a monthly basis and provide for an outreach program to increase enrollment of taxpayers in the renter tax credit program.

Congress
118

Number
HR - 6721

Introduced on
2023-12-12

# Amendments
0

Sponsors
+5

Cosponsors
+5

Variations and Revisions

12/12/2023

Status of Legislation

Bill Introduced
Introduced to House
House to Vote
Introduced to Senate
Senate to Vote

Purpose and Summary

Rent Relief Act of 2023

This bill allows a refundable income tax credit for individuals who pay rent for a principal residence that exceeds 30% of their adjusted gross income for the taxable year.

The amount of the credit ranges from 25% to 100% of the excess rent, depending on the adjusted gross income of the taxpayer. The credit is not available for taxpayers with adjusted gross incomes that exceed $100,000. Rent that exceeds 100% of the small area fair market rent (including the utility allowance) for the residence may not be taken into account in determining the amount of the credit.

The Department of the Treasury must establish a program for making advance payments of the credit on a monthly basis and provide for an outreach program to increase enrollment of taxpayers in the renter tax credit program.

Alternative Names
Official Title as IntroducedTo amend the Internal Revenue Code of 1986 to allow for a credit against tax for rent paid on the personal residence of the taxpayer.

Policy Areas
Taxation

Comments

Recent Activity

Latest Summary1/18/2024

Rent Relief Act of 2023

This bill allows a refundable income tax credit for individuals who pay rent for a principal residence that exceeds 30% of their adjusted gross income for the taxable year.

The amount of the credit ra...


Latest Action12/12/2023
Referred to the House Committee on Ways and Means.