Landlord Accountability Act of 2025
A BILL
To amend the Fair Housing Act to prohibit discrimination based on use of section 8 vouchers, and for other purposes.
Sec. 2 Prohibiting housing discrimination based on source of income
“(p) Source of income includes—
“(1) current and future use of a tenant- or project-based housing voucher under section 8 of the United States Housing Act of 1937 (42 U.S.C. 1437f) and any form of Federal, State, or local housing assistance provided to a person or family or provided to a housing owner on behalf of a person or family, including rental vouchers, rental assistance, down payment assistance, other homeownership assistance, assistance to cover housing costs, and other rental and homeownership subsidies, or guarantees or financial assistance provided through government and nongovernment organizations, including both receipt of such assistance and compliance with its terms thereof;
“(2) income received as a monthly benefit under title II of the Social Security Act (42 U.S.C. 401 et seq.), as a supplemental security income benefit under title XVI of the Social Security Act (42 U.S.C. 1381 et seq.), or as a benefit under the Railroad Retirement Act of 1974 (45 U.S.C. 231 et seq.) or income provided through Federal, State, or local governments or nongovernment organizations, or through any public or State-supported general or disability income assistance program or the terms of such income;
“(3) income received by court order, including spousal support and child support;
“(4) any payment from a trust, guardian, conservator, co-signer, or relative; and
“(5) any other source of income or funds, including savings accounts and investments.”
“(c) Nothing under this title shall be construed to prohibit any entity from providing a preference for veterans or based on veteran status in the sale or rental of a dwelling or in the provision of services or facilities in connection therewith.”
“(4) During the period beginning on the date of enactment of the Landlord Accountability Act of 2025 and ending on the date that is 40 months after such date of enactment, each agency certified for purposes of this title on the day before such date of enactment shall, for purposes of this subsection, be considered certified under this subsection with respect to those matters for which the agency was certified on that date. If the Secretary determines in an individual case that an agency has not been able to meet the certification requirements within this 40-month period due to exceptional circumstances, such as the infrequency of legislative sessions in that jurisdiction, the Secretary may extend such period by not more than 6 months.”
Sec. 3 Penalties for intentional acts to disqualify dwelling units from eligibility for Federal housing programs
Sec. 4 Penalities for vacant units
Sec. 5 Resources for receiving and resolving complaints regarding multifamily housing projects
Sec. 6 HUD disclosure of landlord complaints
Sec. 7 Tax credit incentive for maintenance of multifamily housing with voucher user tenants
“45AA. Low-income housing maintenance credit
“(a) In general—For purposes of section 38, in the case of an eligible landlord, the low-income housing maintenance credit determined under this section for the taxable year is an amount equal to the amount of the taxpayer’s low-income housing maintenance expenses for such taxable year.
“(b) Limitations
“(1) Per unit limitation—The credit allowed under subsection (a) with respect to any taxpayer for any taxable year shall not exceed the product of $2,500 multiplied by the number of low-income housing units owned by the taxpayer.
“(2) Per building limitation—The credit allowed under subsection (a) with respect to any taxpayer for any taxable year shall not exceed the product of $100,000 multiplied by the number of eligible low-income housing projects owned by the taxpayer.
“(3) Per taxpayer limitation—The credit allowed under subsection (a) with respect to any taxpayer for any taxable year shall not exceed $500,000.
“(c) Eligible landlord—For purposes of this section, the term eligible landlord means any taxpayer for any taxable year if—
“(1) such taxpayer owns one or more eligible low-income housing projects during such taxable year, and
“(2) either—
“(A) each complaint that is filed, under the program under section 5(b) of the Landlord Accountability Act of 2025, during such taxable year with respect to a dwelling unit in an eligible low-income housing project owned by such taxpayer has been determined by the Secretary of Housing and Urban Development to have been remedied not later than the date which is 30 days after the date on which such complaint is so filed, or
“(B) no such complaint has been filed with respect to such a dwelling unit in such a housing project owned by such taxpayer during such taxable year.
“(d) Other definitions—For purposes of this section—
“(1) Low-income housing maintenance expenses—The term low-income housing maintenance expenses means the aggregate amount paid or incurred by the taxpayer during the taxable year for maintenance or improvement of low-income housing units.
“(2) Eligible low-income housing project—The term eligible low-income housing project means, with respect to a taxable year, a housing project—
“(A) that consists of five or more dwelling units at least one of which was occupied during such year by a family who rented the dwelling unit using a voucher for rental assistance under section 8(o) of the United States Housing Act of 1937 (42 U.S.C. 1437f(o)); and
“(B) with respect to which the eligible landlord has entered into such binding agreements as the Secretary of Housing and Urban Development shall require to ensure that rents for dwelling units in the project do not, at any time after the taxable year in which a low-income housing maintenance credit under this section is allowable, exceed the applicable fair market rental under section 8(c) of the United States Housing Act of 1937 (42 U.S.C. 1437f(c)) for the market area in which the project is located.
“(3) Low-income housing unit—The term low-income housing unit means a dwelling unit within an eligible low-income housing project.
“(e) Aggregation rule—All persons treated as a single employer under subsection (a) or (b) of section 52 or subsection (m) or (o) of section 414 shall be treated as one person for purposes of applying this section. The credit determined under subsection (a) (after application of subsection (b)) shall be allocated among such persons in such manner as the Secretary may prescribe.
“(f) Termination—No credit shall be determined under this section with respect to any taxable year beginning after December 31, 2035.”
“(39) in the case of an eligible landlord (as defined in section 45AA(c)), the low-income housing maintenance credit determined under section 45AA.”