119th Congress · introduced in the Senate · Mar 11, 2025
Stop Predatory Investing Act
Official title from Congress.gov
Latest action (Mar 11, 2025): Read twice and referred to the Committee on Finance.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Introduced in Senate (Mar 11, 2025)
Stop Predatory Investing Act
This bill prohibits a taxpayer who owns (directly or indirectly) 50 or more single-family residential rental properties (disqualified single-family property owner) from claiming a federal tax deduction for interest paid (or accrued) in connection with such properties or a federal tax deduction for depreciation in connection with such properties.
The bill generally defines a single-family residential rental property as any residential rental property containing four or fewer dwelling units and improvements to real property related to such dwelling units.
However, under the bill, a disqualified single-family property owner may still claim a tax deduction for interest and depreciation on (1) single-family residential rental property for which the low-income housing tax credit (LIHTC) may be claimed and (2) certain newly constructed single-family residential rental properties. (The LIHTC program awards tax credits for newly-constructed or substantially rehabilitated low-income housing.)
The bill also allows a disqualified single-family property owner to claim a federal tax deduction for interest or depreciation in connection with a single-family residential rental property in the year such property is sold if it is sold to
• an individual for use as a principal residence;
• a non-profit organization that creates, develops, or preserves affordable housing;
• certain community development organizations;
• a land bank;
• any resident-owned cooperative or community land trust; or
• a public housing agency subsidiary.
Show less of the summaryIncludes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Read twice and referred to the Committee on Finance.
Introduced in Senate
Actions from Congress.gov, newest first.
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 24, 2026.
9 citations.
NATIONAL ASSOCIATION OF LOCAL HOUSING FINANCE AGENCIES · lobbying firm or registrant: SMITHBUCKLIN CORPORATION
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 16, 2026 · issue area: Housing
$30,000
Paid to lobbying firm
…rtnerships Program Reauthorization and Improvement Act (S. 948/H.R. 2031) - Neighborhood Homes Investment Act (S.657/H.R.2854) - Stop Predatory Investment Act (S.969) - Community Development Block Grant (CDBG) - HOME Investment Partnerships Program (HOME) - Tenant-Based Rental Assistance - Project-Based Rental Assistance -…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF LOCAL HOUSING FINANCE AGENCIES · lobbying firm or registrant: SMITHBUCKLIN CORPORATION
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 17, 2026 · issue area: Housing
$30,000
Paid to lobbying firm
…rtnerships Program Reauthorization and Improvement Act (S. 948/H.R. 2031) - Neighborhood Homes Investment Act (S.657/H.R.2854) - Stop Predatory Investment Act (S.969) - Community Development Block Grant (CDBG) - HOME Investment Partnerships Program (HOME) - Tenant-Based Rental Assistance - Project-Based Rental Assistance -…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF LOCAL HOUSING FINANCE AGENCIES · lobbying firm or registrant: SMITHBUCKLIN CORPORATION
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Housing
$30,000
Paid to lobbying firm
…rtnerships Program Reauthorization and Improvement Act (S. 948/H.R. 2031) - Neighborhood Homes Investment Act (S.657/H.R.2854) - Stop Predatory Investment Act (S.969) - Community Development Block Grant (CDBG) - HOME Investment Partnerships Program (HOME) - Tenant-Based Rental Assistance - Project-Based Rental Assistance -…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF LOCAL HOUSING FINANCE AGENCIES · lobbying firm or registrant: SMITHBUCKLIN CORPORATION
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 20, 2026 · issue area: Housing
$30,000
Paid to lobbying firm
…rtnerships Program Reauthorization and Improvement Act (S. 948/H.R. 2031) - Neighborhood Homes Investment Act (S.657/H.R.2854) - Stop Predatory Investment Act (S.969) - Community Development Block Grant (CDBG) - HOME Investment Partnerships Program (HOME) - Tenant-Based Rental Assistance - Project-Based Rental Assistance -…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF LOCAL HOUSING FINANCE AGENCIES · lobbying firm or registrant: SMITHBUCKLIN CORPORATION
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 20, 2025 · issue area: Housing
$30,000
Paid to lobbying firm
…t Partnerships Program Reauthorization and Improvement Act (S. 948/H.R. 2031) Neighborhood Homes Investment Act (S.657/H.R.2854) Stop Predatory Investment Act (S.969) Community Development Block Grant (CDBG) HOME Investment Partnerships Program (HOME) Tenant-Based Rental Assistance Project-Based Rental Assistance Housing Ch…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF LOCAL HOUSING FINANCE AGENCIES · lobbying firm or registrant: SMITHBUCKLIN CORPORATION
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 21, 2025 · issue area: Housing
$30,000
Paid to lobbying firm
…t Partnerships Program Reauthorization and Improvement Act (S. 948/H.R. 2031) Neighborhood Homes Investment Act (S.657/H.R.2854) Stop Predatory Investment Act (S.969) Community Development Block Grant (CDBG) HOME Investment Partnerships Program (HOME) Tenant-Based Rental Assistance Project-Based Rental Assistance Housing Ch…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF LOCAL HOUSING FINANCE AGENCIES · lobbying firm or registrant: SMITHBUCKLIN CORPORATION
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 18, 2025 · issue area: Housing
$30,000
Paid to lobbying firm
…d Homes Investment Act (S.657) - Build America, Buy America (BABA) - The Affordable Housing Credit Improvement Act (H.R. 2725) - Stop Predatory Investment Act (S.969) - Greenhouse Gas Reduction Fund (GGRF) - HOME Investment Partnerships Program Reauthorization and Improvement Act (S. 948/H.R. 2031) - Federal Housing Adminis…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF LOCAL HOUSING FINANCE AGENCIES · lobbying firm or registrant: SMITHBUCKLIN CORPORATION
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 18, 2025 · issue area: Taxation/Internal Revenue Code
$30,000
Paid to lobbying firm
…d Homes Investment Act (S.657) - Build America, Buy America (BABA) - The Affordable Housing Credit Improvement Act (H.R. 2725) - Stop Predatory Investment Act (S.969) - Greenhouse Gas Reduction Fund (GGRF) - HOME Investment Partnerships Program Reauthorization and Improvement Act (S. 948/H.R. 2031) - Federal Housing Adminis…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF LOCAL HOUSING FINANCE AGENCIES · lobbying firm or registrant: SMITHBUCKLIN CORPORATION
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 18, 2025 · issue area: Budget/Appropriations
$30,000
Paid to lobbying firm
…d Homes Investment Act (S.657) - Build America, Buy America (BABA) - The Affordable Housing Credit Improvement Act (H.R. 2725) - Stop Predatory Investment Act (S.969) - Greenhouse Gas Reduction Fund (GGRF) - HOME Investment Partnerships Program Reauthorization and Improvement Act (S. 948/H.R. 2031) - Federal Housing Adminis…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing