Transit-Oriented Development Tax Incentives
Current understanding
The Transit Oriented Development Act of 2026 (HR9267) proposes tax policy measures to encourage real estate and housing development near transit infrastructure. As of introduction, the bill has been referred to the House Committee on Ways and Means. Specific credits, deductions, or beneficiaries are not yet detailed in available evidence.
Evidence log
- 2025-04-08 — Affordable Housing Credit Improvement Act of 2025: cross-connection with low-income-housing-tax-credit: Both are supply-side federal tax incentives aimed at expanding housing availability, targeting affordable rental units (LIHTC) and transit-adjacent development respectively. (novelty: 2)
- 2026-06-11 — Transit Oriented Development Act of 2026: cross-connection with taxation-housing-capital-gains: Both are Ways and Means real estate/housing tax incentive proposals in the 119th Congress; TOD incentives could interact with housing capital gains treatment for qualifying transit-adjacent properties. (novelty: 2)