Bill > HR9281

This bill, known as the Decent, Affordable, Safe Housing for All Act (DASH Act), aims to increase the availability of affordable housing through various provisions. Primarily, it expands rental voucher programs for individuals and families experiencing homelessness or at risk of homelessness, with a significant increase in the number of vouchers to be provided annually, and includes provisions for administrative fees to cover moving costs and other barriers to securing housing. The bill also introduces measures to support the acquisition and construction of affordable housing, including a pilot program for modular construction to reduce costs and a grant program to incentivize pro-housing zoning and planning methods that allow for increased housing density and conversions of commercial properties. Furthermore, it modifies and expands tax credits related to housing, such as increasing state allocations for low-income housing tax credits, creating new tax credits for middle-income housing and neighborhood homes, and establishing a refundable credit for first-time homebuyers. The bill also addresses tax provisions by allowing losses from the sale of principal residences to be deductible, repealing limitations on personal casualty loss deductions, and making the exclusion of discharged qualified principal residence indebtedness from gross income permanent.