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The National Association of Realtors (NAR) and the Mortgage Bankers Association (MBA) respectively cheered the US Senate-amended passage of the One Big Beautiful Bill Act, declaring the legislation would positively impact the US housing market.

“We’ve worked for months to educate Congress through original NAR research, analysis and polling to demonstrate the value and broad support for the many real estate provisions in this bill,” said NAR Executive Vice President and Chief Advocacy Officer Shannon McGahn. “Congressional leaders were receptive to our message. Our team had many conversations with lawmakers, and they thanked us for our public support and for providing the data they needed to support these provisions.”

McGahn added, “We were invited to the White House on Friday—just days before the final vote—to continue advocating for our members and consumers as the Senate version took shape. The administration and Congress respect the voice of our members and the roles they play as leaders in their communities. We are an army of advocates living and working in every ZIP code in America with a unique insight into the state of the economy.”

McGahn noted the passed bill included NAR’s five key priorities: A permanent extension of lower individual tax rates; an enhanced and permanent qualified business income deduction (Section 199A); a temporary (five-year) quadrupling of the state and local tax (SALT) deduction cap, beginning for 2025; protection for business SALT deductions and 1031 like-kind exchanges; and a permanent extension of the mortgage interest deduction. The bill also incorporated provisions from the LIHTC Improvement Act that will be retained on a permanent basis to support affordable housing development.

Separately, MBA’s President and CEO Bob Broeksmit issued a statement that said, “MBA is pleased that the Senate’s version of the bill maintains, and in several cases enhances, numerous pro-housing and economic development tax provisions that our Board-level Tax Task Force, representing both our single-family and commercial/multifamily members, advocated for. Importantly, the bill makes permanent the mortgage interest deduction, permanently reinstates the deductibility of mortgage insurance premiums, maintains the 20% deduction for Qualified Business Income under a permanent Section 199A, makes permanent the deductibility of business interest for real property transactions, keeps current law treatment of Section 1031 like-kind exchanges and the tax code’s ‘gain on sale’ rollover provision, and raises the federal debt ceiling by $5 trillion.”

Broeksmit added, “Building on the bill that passed the House, the inclusion of permanent rounds of Opportunity Zones, along with much-needed improvements to the Low-Income Housing Tax Credit program, will facilitate more housing production. We are also pleased, following MBA’s and a broad set of industry stakeholders’ direct advocacy, that both the Section 899 proposal and restrictions to a pass-through entity’s ability to deduct state and local tax expenses were removed from the Senate legislation.”

The bill will now go back to the House of Representatives for a reconciliation process.