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| Sponsored by Quicken Loans |
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| Housing and the Senate Tax Plan: What Now? |
| By Suzanne De Vita |
Members of the real estate industry are responding to the passage of the Senate tax plan, which chiefly includes a 20 percent corporate tax rate—down from 35 percent—and reduced rates for families and individuals over the next seven years. The development follows the House passage of its own plan in November. Both bills challenge homeownership, industry members say. The bills extend the capital gains exclusion eligibility requirement that home sellers reside in the home from two of the last five years to five of the last eight. (The House plan, however, includes an income phaseout provision.) Both also raise the standard deduction, which has the potential to render the mortgage ...
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A tenant is an individual who has secured a rental agreement with a landlord, permitting him or her to rent the property.
