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S 4475 117th Congress Senate Taxation

Manufactured Housing Community Sustainability Act of 2022

Introduced: June 23, 2022 Introduced by: Shaheen, Jeanne Democratic · New Hampshire See on congress.gov
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This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) 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
Jun 23, 2022
Read twice and referred to the Committee on Finance.
Jun 23, 2022
Introduced in Senate
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 Plain-English summary Congressional Research Service

Manufactured Housing Community Sustainability Act of 2022

This bill allows a new tax credit equal to 75% of the gain from the sale or exchange of real property to a qualified manufactured home community cooperative or corporation if  (1) the property is acquired for use as a manufactured home community, (2) the seller (or any related person) owned the property for the entire two-year period before the sale or exchange, and (3) the property is transferred subject to a binding covenant that the property will be used as a manufactured home community for at least 50 years or the maximum permissible term under state laws that restrict such covenants to a lesser term.

The bill defines manufactured home community as a community comprised primarily of manufactured homes used solely for residential purposes and owned by a manufactured home community cooperative or corporation.

What's happening now June 23, 2022

Read twice and referred to the Committee on Finance.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 4475: Manufactured Housing Community Sustainability Act of 2022. 117th Congress. Open America. https://openamerica.io/bill/117-S-4475/
MLA
"S. 4475: Manufactured Housing Community Sustainability Act of 2022." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-S-4475/.
Bluebook (legal)
S. 4475, 117th Cong. (2026), https://openamerica.io/bill/117-S-4475/.
Markdown link
[S. 4475: Manufactured Housing Community Sustainability Act of 2022](https://openamerica.io/bill/117-S-4475/)
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