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HR 883 109th Congress House

Rural Housing Tax Credit Act of 2005

Official title: To amend the Internal Revenue Code of 1986 to allow a first time homebuyer credit for the purchase of principal residences located in rural areas.

Introduced: February 17, 2005 See on congress.gov
Taxation Home ownershipHousing and Community DevelopmentIncome taxRural housingTax credits
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This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 17, 2005
Referred to the House Committee on Ways and Means.
Feb 17, 2005
Introduced in House
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 Latest action February 17, 2005

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Rural Housing Tax Credit Act of 2005 - Amends the Internal Revenue Code to allow a nonrefundable tax credit (the lesser of ten percent of the purchase price or $5,000) for the purchase of a principal residence in a rural area by a first-time homebuyer. Limits the amount of such credit based on taxpayer modified adjusted gross income.

Requires the recapture of credit amounts if a taxpayer fails to use a residence for which a tax credit is allowed as a principal residence or sells such residence within five years of purchase.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Republican 1 Independent 1
R
Rogers, Mike D.
Alabama · Feb 17, 2005
 I
Sanders, Bernard
Vermont · Feb 17, 2005
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 883: Rural Housing Tax Credit Act of 2005. 109th Congress. Open America. https://openamerica.io/bill/109-HR-883/
MLA
"H.R. 883: Rural Housing Tax Credit Act of 2005." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-883/.
Bluebook (legal)
H.R. 883, 109th Cong. (2026), https://openamerica.io/bill/109-HR-883/.
Markdown link
[H.R. 883: Rural Housing Tax Credit Act of 2005](https://openamerica.io/bill/109-HR-883/)
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