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The National Association of Realtors (NAR) commended the House of Representatives for passing the One Big Beautiful Bill Act advocated by President Donald Trump, stating the legislation “delivers significant wins for the real estate sector.”

In a statement posting shortly after this morning’s 215-214 House vote, NAR said its advocacy team “successfully secured its top five tax priorities in the bill.” Those priorities included permanently raising the Qualified Business Income Deduction from 20% to 23%; quadrupling the SALT deduction cap from $10,000 to $40,000 for households earning under $500,000; lowering the current individual tax rates; preserving and making permanent the Mortgage Interest Deduction; and protecting Section 1031 like-kind exchanges while maintaining no changes for most businesses deducting state and local taxes.

NAR also noted the bill includes provisions that it supports, including enhancements to the Low-Income Housing Tax Credit, renewed Opportunity Zone incentives, and the creation of tax-advantaged child investment accounts that can be used for qualified expenses of the beneficiary such as first-time home purchases.

“We appreciate House leaders for taking this important step with a bill that supports hardworking families and strengthens the real estate economy,” said Shannon McGahn, NAR executive vice president and chief advocacy officer. “With lower tax rates, SALT relief, and new incentives for small businesses and community development, this proposal brings real benefits to everyday Americans. While significant changes are possible as this bill moves to the Senate, NAR will stay closely engaged with lawmakers to ensure real estate remains a central focus. We are committed to advocating for provisions that expand opportunity, support homeownership, strengthen communities nationwide, and put the American Dream within reach for more families.”

The bill also includes an extension of the tax cuts enacted in 2017 at President Trump’s behest, an increase in funding for border security and the deportation of illegal migrants, rollbacks of green energy tax incentives, new work requirements for Medicaid recipients, and a $4 trillion increase in the debt limit. The bill passed along party lines, with only Republican support for the legislation; two Republicans, Reps. Thomas Massie of Kentucky and Warren Davidson of Ohio, voted against the bill while House Freedom Caucus Chairman Andy Harris of Maryland voted present.