H.R. 6900 · Where this bill is now
In committee
Introduced in the House, sent to the Committee on Ways and Means, and in addition to the Committees on Education and Workforce, and Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned, Dec 18, 2025
119th Congress
1st SessionH. R. 6900
1st SessionH. R. 6900
A BILL
American Affordability Act of 2025
In the HouseNo vote yet
Sponsor: Rep. Mike Thompson (D-CA-4) · Introduced Dec 18, 2025 · Taxation · 1 version of the text
Sources: Congress.gov actions and votes · bill text from GovInfo · latest official action Dec 18, 2025: “Referred to the Committee on Ways and Means, and in addition to the Committees on Education and Workforce, and Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.”
Sections
Sections · 1
Title I — Housing and municipal infrastructure · Subtitle A — Low-income housing credit · 28
- Sec. 11101Increases in State allocationsNo change
- Sec. 11201Average income test applicability to exempt facility bondsNo change
- Sec. 11202Codification of rules relating to increased tenant incomeNo change
- Sec. 11203Modification of student occupancy rulesNo change
- Sec. 11204Tenant voucher payments taken into account as rent for certain purposesNo change
- Sec. 11205Requirement that low-income housing credit-supported housing protect victims of domestic abuseNo change
- Sec. 11206Clarification of general public use requirement relating to veterans, etcNo change
- Sec. 11301Reconstruction or replacement period after casualty lossNo change
- Sec. 11302Modification of previous ownership rules; limitation on acquisition basisNo change
- Sec. 11303Certain relocation costs taken into account as rehabilitation expendituresNo change
- Sec. 11304Repeal of qualified census tract population capNo change
- Sec. 11305Determination of community revitalization plan to be made by housing credit agencyNo change
- Sec. 11306Prohibition of local approval and contribution requirementsNo change
- Sec. 11307Increase in credit for certain projects designated to serve extremely low-income householdsNo change
- Sec. 11308Increase in credit for bond-financed projects designated by State agencyNo change
- Sec. 11309Elimination of basis reduction for low-income housing properties energy efficient commercial building deductionNo change
- Sec. 11310Restriction of planned foreclosuresNo change
- Sec. 11311Increase of population cap for difficult development areasNo change
- Sec. 11312Increased cost oversight and accountabilityNo change
- Sec. 11401Selection criteria under qualified allocation plansNo change
- Sec. 11402Inclusion of Indian areas as difficult development areas for purposes of certain buildingsNo change
- Sec. 11501Inclusion of rural areas as difficult development areasNo change
- Sec. 11502Uniform income eligibility for rural projectsNo change
- Sec. 11601Revision and clarification of the treatment of refunding issuesNo change
- Sec. 11701Treatment of veteran disability compensation or pension payments for purposes of low income housing tax credit and residential rental project bondsNo change
- Sec. 11801Additional housing credit allocations for certain populations who face unique barriers to affordable housingNo change
- Sec. 11901Repeal of qualified contract optionNo change
- Sec. 11902Modification and clarification of rights relating to building purchaseNo change
Title I — Housing and municipal infrastructure · Subtitle B — Additional housing incentives · 5
- Sec. 12001Investment credit for conversion of non-residential buildings to affordable housingNo change
- Sec. 12002Neighborhood homes creditNo change
- Sec. 12003Modification of historic rehabilitation tax creditNo change
- Sec. 12004Increase of exclusion of gain from sale of principal residenceNo change
- Sec. 12005Middle-income housing tax creditNo change
Title I — Housing and municipal infrastructure · Subtitle C — Affording the American dream · 2
Title II — Lowering energy costs · Subtitle A — Lowering costs through an all-of-the-above energy policy · 7
- Sec. 21001Clean energy production creditNo change
- Sec. 21002Clean electricity investment creditNo change
- Sec. 21003Advanced manufacturing production creditNo change
- Sec. 21004Repeal of restriction on the extension of advance energy project credit programNo change
- Sec. 21005Reversion of construction date for clean hydrogen production creditNo change
- Sec. 21006Reversion of termination for residential clean energy creditNo change
- Sec. 21007Reinstatement of special rate for sustainable aviation fuelNo change
Title II — Lowering energy costs · Subtitle B — Lowering costs through energy efficiency · 4
Title II — Lowering energy costs · Subtitle C — Lowering costs for electric vehicles and charging infrastructure · 5
- Sec. 23001Reversion of termination date for previously-owned vehicle creditNo change
- Sec. 23002Reversion of termination date for clean vehicle creditNo change
- Sec. 23003Qualified commercial clean vehicles creditNo change
- Sec. 23004Reversion of termination date for alternative fuel vehicle refueling property creditNo change
- Sec. 23005Credit for certain new electric bicyclesNo change
Title II — Lowering energy costs · Subtitle D — Lowering costs of clean infrastructure and resiliency · 7
- Sec. 24001Qualifying water reuse project creditNo change
- Sec. 24002Recycling property investment creditNo change
- Sec. 24003Exclusion of amounts received from State-based catastrophe loss mitigation programsNo change
- Sec. 24004Exclusion from gross income of certain emergency agricultural assistanceNo change
- Sec. 24005Credit for disaster mitigation expendituresNo change
- Sec. 24006Establishment of electric power transmission line creditNo change
- Sec. 24007Qualifying advanced battery project creditNo change
Title III — Child and dependent care · Subtitle A — Child tax credit · 1
Title III — Child and dependent care · Subtitle B — Child and dependent care · 4
Title III — Child and dependent care · Subtitle C — Ensuring affordable adoptions · 1
Title IV — Education and workforce training · Subtitle A — Ensuring affordable higher education · 6
- Sec. 41001American opportunity credit expanded to 6 years, made temporarily fully refundableNo change
- Sec. 41002Expansion of Pell Grant exclusion from gross incomeNo change
- Sec. 41003Expansion of American Opportunity and Lifetime Learning CreditsNo change
- Sec. 41004Elimination of denial of American Opportunity Tax Credit for students convicted of a felony drug offenseNo change
- Sec. 41005Modification of treatment of student loan forgivenessNo change
- Sec. 41006Student loan interest deduction limitation applied separately to each spouseNo change
Title IV — Education and workforce training · Subtitle B — Supporting our workforce · 8
- Sec. 42001Educator expense deduction to include early childhood educatorsNo change
- Sec. 42002Allowance of deduction for certain expenses of the trade or business of being an employeeNo change
- Sec. 42003Modification of deduction for cash tipsNo change
- Sec. 42004Deduction for certain overtime compensationNo change
- Sec. 42005Above-the-line deduction of expenses of performing artistsNo change
- Sec. 42006Permanent extension of earned income credit rules for individuals without qualifying childrenNo change
- Sec. 42007Application of earned income credit to possessions of the United StatesNo change
- Sec. 42008Election to use prior year earned income for earned income tax creditNo change
Title V — Healthcare · 4
- Sec. 50001Increase in eligibility for health insurance premium assistance tax creditNo change
- Sec. 50002Filling the coverage gapNo change
- Sec. 50003Freeze of premium adjustment percentage increaseNo change
- Sec. 50004Requiring coverage of certain immunizations recommended by the Advisory Committee on Immunization PracticesNo change