H.R. 9281
DASH Act
Official summary
No official summary yet.
Text of the bill
I General housing assistance
II Revenue provisions
Sec. 203.
Inclusion of Indian areas as difficult development areas for purposes of certain buildings
Sec. 217.
Permanent exclusion from gross income of discharge of qualified principal residence indebtedness
(a) In general. Section 108(a)(1)(E) of the Internal Revenue Code of 1986 is amended by striking which is discharged and all that follows through evidenced in writing before January 1, 2026.
(b) Effective date. The amendment made by this section shall apply to discharges of indebtedness after December 31, 2025.