[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6390 Introduced in House (IH)]
<DOC>
119th CONGRESS
1st Session
H. R. 6390
To rescind certain immigration enforcement funds and amend the Internal
Revenue Code to provide for new credits related to expanding access to
housing.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
December 3, 2025
Mr. Gomez (for himself, Ms. Norton, Mr. Carter of Louisiana, Ms.
Salinas, Mr. Garcia of California, Mr. Sherman, Mr. Thompson of
California, Mr. Garcia of Illinois, Mr. Goldman of New York, Ms. Garcia
of Texas, Mr. Cisneros, Ms. Ansari, Mr. Ruiz, Ms. Rivas, Mr. Thanedar,
Ms. Barragan, Mr. Davis of Illinois, Ms. Sanchez, Mr. Carson, Mr.
Vargas, Mr. Carbajal, Ms. Chu, Ms. Matsui, Mr. Lieu, Ms. Wasserman
Schultz, Mrs. Beatty, Mr. Jackson of Illinois, Ms. Jacobs, Mr. Deluzio,
Mr. Swalwell, Mr. Evans of Pennsylvania, Mr. Liccardo, Ms. Simon, Ms.
Lee of Pennsylvania, Mr. McGovern, Mrs. Ramirez, Ms. Dexter, Mr.
Mullin, Ms. Leger Fernandez, Mrs. McIver, Mr. Menendez, Mr.
Krishnamoorthi, Mr. Cohen, Ms. Titus, Ms. Randall, Mr. Veasey, Mr.
Peters, Mr. Johnson of Georgia, Mr. Pocan, Mr. Nadler, Ms. Kelly of
Illinois, Mr. Boyle of Pennsylvania, Ms. Dean of Pennsylvania, Ms.
Kamlager-Dove, Mr. Frost, Mrs. Watson Coleman, Ms. Brownley, Mr.
Latimer, Mr. Soto, Ms. Balint, Mrs. McClain Delaney, and Ms.
Schakowsky) introduced the following bill; which was referred to the
Committee on Ways and Means, and in addition to the Committees on Armed
Services, Homeland Security, and the Judiciary, 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
_______________________________________________________________________
A BILL
To rescind certain immigration enforcement funds and amend the Internal
Revenue Code to provide for new credits related to expanding access to
housing.
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 ``Make Housing Affordable and Defend
Democracy Act''.
SEC. 2. RESCISSIONS OF CERTAIN IMMIGRATION ENFORCEMENT FUNDS.
(a) Findings.--Congress finds that the amount of
$175,660,630,000.00 shall be rescinded.
(b) Department of Defense.--There is permanently rescinded
$1,000,000,000.00, to be derived from the unobligated balances of
amounts made available by section 20011 of the Act titled ``An Act to
provide for reconciliation pursuant to title II of H. Con. Res. 14''
(Public Law 119-21), of the for improving Department of Defense border
support and counter- drug missions.
(c) Infrastructure and Wall System.--There is permanently rescinded
$46,550,000,000.00, to be derived from the unobligated balances of
amounts made available by section 90001 of the Act titled ``An Act to
provide for reconciliation pursuant to title II of H. Con. Res. 14''
(Public Law 119-21), for border infrastructure and wall system.
(d) U.S. Customs and Border Protection Personnel.--There is
permanently rescinded $4,100,000,000.00, to be derived from the
unobligated balances of amounts made available by section 90002(a)(1)
of the Act titled ``An Act to provide for reconciliation pursuant to
title II of H. Con. Res. 14'' (Public Law 119-21), for U.S. Customs and
Border Protection personnel.
(e) Retention, Hiring, and Performance Bonuses.--There is
permanently rescinded $2,052,630,000.00, to be derived from the
unobligated balances of amounts made available by section 90002(a)(2)
of the Act titled ``An Act to provide for reconciliation pursuant to
title II of H. Con. Res. 14'' (Public Law 119-21), for retention,
hiring, and performance bonuses of U.S. Customs and Border Protection
personnel.
(f) U.S. Customs and Border Protection Vehicles.--There is
permanently rescinded $855,000,000.00, to be derived from the
unobligated balances of amounts made available by section 90002(a)(3)
of the Act titled ``An Act to provide for reconciliation pursuant to
title II of H. Con. Res. 14'' (Public Law 119-21), for U.S. Customs and
Border Protection vehicles.
(g) U.S. Customs and Border Protection Facilities.--There is
permanently rescinded $5,000,000,000.00, to be derived from the
unobligated balances of amounts made available by section 90002(a)(4)
of the Act titled ``An Act to provide for reconciliation pursuant to
title II of H. Con. Res. 14'' (Public Law 119-21), for U.S. Customs and
Border Protection facilities.
(h) Detention Capacity.--There is permanently rescinded
$45,000,000,000.00, to be derived from the unobligated balances of
amounts made available by section 90003 of the Act titled ``An Act to
provide for reconciliation pursuant to title II of H. Con. Res. 14''
(Public Law 119-21), for detention capacity.
(i) Border Security, Technology, And Screening.--There is
permanently rescinded $6,168,000,000.00, to be derived from the
unobligated balances of amounts made available by section 90004 of the
Act titled ``An Act to provide for reconciliation pursuant to title II
of H. Con. Res. 14'' (Public Law 119-21), for border security,
technology, and screening.
(j) State and Local Assistance.--There is permanently rescinded
$10,000,000,000.00, to be derived from the unobligated balances of
amounts made available by section 90005(b) of the Act titled ``An Act
to provide for reconciliation pursuant to title II of H. Con. Res. 14''
(Public Law 119-21), for the State Border Security Reinforcement Fund.
(k) Department of Homeland Security.--There is permanently
rescinded $10,000,000,000.00, to be derived from the unobligated
balances of amounts made available by section 90007 of the Act titled
``An Act to provide for reconciliation pursuant to title II of H. Con.
Res. 14'' (Public Law 119-21), for Department of Homeland Security
appropriations for border support.
(l) Immigration and Law Enforcement Activities.--There is
permanently rescinded $2,055,000,000.00, to be derived from the
unobligated balances of amounts made available by section 100051 of the
Act titled ``An Act to provide for reconciliation pursuant to title II
of H. Con. Res. 14'' (Public Law 119-21), for immigration and law
enforcement activities.
(m) Hiring and Training.--There is permanently rescinded
$29,850,000,000.00, to be derived from the unobligated balances of
amounts made available by section 100052 of the Act titled ``An Act to
provide for reconciliation pursuant to title II of H. Con. Res. 14''
(Public Law 119-21), for U.S. Immigration and Customs Enforcement
hiring and training.
(n) Federal Law Enforcement Training Centers.--There is permanently
rescinded $750,000,000.00, to be derived from the unobligated balances
of amounts made available by section 100053 of the Act titled ``An Act
to provide for reconciliation pursuant to title II of H. Con. Res. 14''
(Public Law 119-21), for Federal law enforcement training centers.
(o) Department of Justice.--There is permanently rescinded
$3,330,000,000.00, to be derived from the unobligated balances of
amounts made available by section 100054 of the Act titled ``An Act to
provide for reconciliation pursuant to title II of H. Con. Res. 14''
(Public Law 119-21), for the Department of Justice.
(p) Reimbursement Fund.--There is permanently rescinded
$3,500,000,000.00, to be derived from the unobligated balances of
amounts made available by section 100055 of the Act titled ``An Act to
provide for reconciliation pursuant to title II of H. Con. Res. 14''
(Public Law 119-21), for the Bridging immigration-related deficits
experienced nationwide reimbursement fund.
(q) Immigration Fees.--Sections 100001 through section 100018 of
the Act titled ``An Act to provide for reconciliation pursuant to title
II of H. Con. Res. 14'' (Public Law 119-21), are hereby repealed.
(r) Operation Stonegarden Grant Program.--There is permanently
rescinded $450,000,000.00, to be derived from the unobligated balances
of amounts made available by section 90005 of the Act titled ``An Act
to provide for reconciliation pursuant to title II of H. Con. Res. 14''
(Public Law 119-21), for the Operation Stonegarden Grant Program.
(s) Bureau of Prisons.--There is permanently rescinded
$5,000,000,000.00, to be derived from the unobligated balances of
amounts made available by section 100056 of the Act titled ``An Act to
provide for reconciliation pursuant to title II of H. Con. Res. 14''
(Public Law 119-21), for the Bureau of Prisons.
SEC. 3. FIRST-TIME HOMEBUYER CREDIT.
(a) In General.--Section 36 of the Internal Revenue Code of 1986 is
amended to read as follows:
``SEC. 36. FIRST-TIME HOMEBUYER CREDIT.
``(a) In General.--In the case of an individual who is a first-time
homebuyer of a principal residence in the United States during a
taxable year, there shall be allowed as a credit against the tax
imposed by this subtitle for such taxable year an amount equal to so
much of the amount of the qualified home purchase expenses paid by such
taxpayer to purchase such principal residence as does not exceed
$25,000.
``(b) Limitation.--
``(1) In general.--The amount allowable as a credit under
subsection (a) (determined without regard to this paragraph)
for the taxable year shall be reduced (but not below zero) by
the amount which bears the same ratio to the amount which is so
allowable as--
``(A) the excess (if any) of--
``(i) the taxpayer's modified adjusted
gross income for the preceding taxable year,
over
``(ii) the applicable threshold amount,
bears to--
``(B) $100,000.
``(2) Threshold amount.--For purposes of this subsection,
the term `threshold amount' means--
``(A) $300,000 in the case of a joint return or
surviving spouse,
``(B) $225,000 in the case of a head of household,
or
``(C) $150,000 in the case of any other individual.
``(3) Modified adjusted gross income.--For purposes of
paragraph (1), the term `modified adjusted gross income' means
the adjusted gross income of the taxpayer for the taxable year
increased by any amount excluded from gross income under
section 911, 931, or 933.
``(c) Increase in Credit for First-generation Homebuyer.--
``(1) In general.--In the case of a first-generation
homebuyer, subsection (a) shall be applied by substituting
`$50,000' for `$25,000'.
``(2) First-generation homebuyer.--For purposes of this
subsection, the term `first-generation homebuyer' means an
individual who certifies that, as of the last day of the
taxable year with respect to which the credit is allowed
(determined without regard to any ownership interest with
respect to which such credit is allowed), such individual (and
such individual's spouse, in the case of a joint return) is an
individual described in paragraph (3).
``(3) Individual described.--An individual is described in
this paragraph if--
``(A) such individual aged out of the foster care
system,
``(B) such individual was emancipated from their
parent, or
``(C) no parent of such individual had a majority interest
in a residential property at any time during the lifetime of
such individual.
``(d) Increase in Credit for High Cost Areas.--In the case of the
purchase of a principal residence located in a high cost area (as such
term is used in the Federal National Mortgage Association Charter Act),
the amount in effect under subsection (a) (after the application of
subsection (j)) shall be increased by an amount equal to the product
of--
``(1) 3.5 percent, multiplied by
``(2) the excess of--
``(A) the conforming loan limit value for
properties in high cost areas established under
302(b)(2) of the Federal National Mortgage Association
Charter Act, minus
``(B) the conforming loan limit value for
properties established under section 305(a)(2) of the
Federal Home Loan Mortgage Corporation Act, as most
recently updated by the Federal Housing Finance Agency.
``(e) Exceptions.--No credit under subsection (a) shall be allowed
to any taxpayer for any taxable year with respect to the purchase of a
residence if--
``(1) the taxpayer is a nonresident alien,
``(2) the taxpayer disposes of such residence (or such
residence ceases to be the principal residence of the taxpayer
(and, if married, the taxpayer's spouse)) before the close of
such taxable year,
``(3) a deduction under section 151 with respect to such
taxpayer is allowable to another taxpayer for such taxable
year, or
``(4) the taxpayer fails to attach to the return of tax for
such taxable year a properly executed copy of the settlement
statement used to complete such purchase.
``(f) Election for Advanced Payment.--
``(1) In general.--At the election of the first-time
homebuyer, the Secretary shall transfer to a qualifying escrow
account an amount equal to the amount that is allowable to such
first-time homebuyer under subsection (a) in the present
taxable year.
``(2) Treatment of transfer.--The amount of the credit
allowed under subsection (a) to any taxpayer for any taxable
year shall be reduced (but not below zero) by the aggregate
amount of payments made under this subsection at the election
of such taxpayer during such taxable year. Any failure to so
reduce the credit shall be treated as arising out of a
mathematical or clerical error and assessed according to
section 6213(b)(1).
``(3) Qualifying escrow account.--For purposes of this
subsection, the term `qualifying escrow account' means an
escrow account established for the purchase of a principal
residence by a qualified first-time homebuyer that meets the
following requirements:
``(A) Amounts in such account may only be used for
a down payment or closing costs on a purchase with
respect to which a credit is allowed under subsection
(a).
``(B) Such account is administered by a bank (as
defined in section 408(n)).
``(C) The administrator of the account shall
transfer to the Secretary any amount in such account
not used under subparagraph (A) on the earlier of--
``(i) the date that is 180 days after the
date on which such amount was transferred to
such account under paragraph (1), or
``(ii) as soon as practicable upon request
of the qualified first-time homebuyer.
``(g) Recapture of Credit.--
``(1) In general.--If, during any taxable year, there is a
recapture event with respect to any property with respect to
which a credit was allowed under subsection (a), then the tax
of the taxpayer to whom such credit was allowed under this
chapter for such taxable year shall be increased by an amount
equal to the amount of the credit that was allowed with respect
to such property.
``(2) Recapture event.--For purposes of this section, the
term `recapture event' means, during the 5-year period
beginning on the date of the purchase with respect to which a
credit was allowed under subsection (a)--
``(A) the sale, lease to a third party, or
disposition of any part of the property with respect to
which such credit was allowed, or
``(B) such property ceases to be the principal
residence of the taxpayer (or, in the case of a joint
return, of the taxpayer's spouse).
``(3) Exceptions.--Paragraph (1) shall not apply to any of
the following:
``(A) Purchase of new primary residence.--
``(i) In general.--A sale of a property
with respect to which a credit was allowed
under subsection (a) which is incident to the
purchase by a taxpayer of a new primary
residence if the proceeds of such sale are used
to carry out the purchase of such new primary
residence.
``(ii) Treatment of new primary
residence.--In the case of a purchase of a
primary residence described in clause (i), for
purposes of paragraph (1), such primary
residence shall be treated as a property with
respect to which a credit was allowed under
subsection (a), except that the period
described in paragraph (2) shall begin on the
date on which the original purchase with
respect to which the credit was allowed under
subsection (a) occurred.
``(B) Death.--Any taxable year ending after the
death of the taxpayer (or, in the case of a joint
return, of the spouse of the taxpayer).
``(C) Divorce.--A transfer of a residence to which
section 1041(a) applies.
``(D) Government orders.--A recapture event
relating to a principal residence occurring in
connection with Government orders received by such
individual, or such individual's spouse, for qualified
official extended duty service.
``(E) Qualified official extended duty service.--
For purposes of this paragraph, the term `qualified
official extended duty service' means service on
qualified official extended duty as--
``(i) a member of the uniformed services,
``(ii) a member of the Foreign Service of
the United States, or
``(iii) an employee of the intelligence
community.
``(h) Definitions.--For purposes of this section--
``(1) First-time homebuyer.--The term `first-time
homebuyer' means any individual if such individual (and if
married, such individual's spouse)--
``(A) had no present ownership interest in a
principal r