H.R. 8988

H.R. 8988: To amend the Internal Revenue Code of 1986 to allow a business credit for gain from the sale of real property for use as a manufactured home community, and for other purposes.

Introduced Ilhan Omar (D) HOUSE_BILL — 119th Congress
Plain English Summary

H.R. 8988 proposes to amend the Internal Revenue Code to create a business tax credit for profits made from selling real estate that will be developed into manufactured home communities. This legislation is aimed at encouraging the development of affordable housing options through manufactured homes.

Positive Media Summary

Supporters of H.R. 8988 have praised the bill for potentially increasing the availability of affordable housing in the U.S. They argue that by incentivizing the development of manufactured home communities, the legislation could help address housing shortages and provide more options for low- and middle-income families.

Negative Media Summary

Critics of H.R. 8988 have expressed concerns that the bill might lead to the proliferation of manufactured home communities in areas that are not adequately equipped to support them. There are worries about potential negative impacts on local infrastructure and property values, as well as the risk of prioritizing profit over community needs.

Conflict of Interest Analysis Deep Analysis
2/10
Risk Level
Low
Total Donations
$0
PAC Percentage
0%
Policy Area
Taxation

The analysis of H.R. 8988, which aims to amend the Internal Revenue Code to provide a business credit for the sale of real property for use as manufactured home communities, reveals no direct industry overlaps between the bill's subject matter and the sponsor Ilhan Omar's top donor industries. While there is significant lobbying activity in the policy area, particularly from the National Electrical Contractors Association, Inc. with a reported $600,000, this does not directly correlate to the manufactured home community focus of the bill. The absence of direct financial ties between the sponsor's donors and the bill's objectives suggests a low risk of conflicts of interest. Voters should be aware that while lobbying exists, it does not indicate a direct influence on this specific legislation.

Lobbying Activity — Who's Pushing?

Organizations that lobbied on issues related to this bill's policy area.

Client Lobbying Firm Amount
NATIONAL ELECTRICAL CONTRACTORS ASSOCIATION, INC. NATIONAL ELECTRICAL CONTRACTORS ASSOCIATION, INC. $600,000
BSA, THE SOFTWARE ALLIANCE TIM YEHL, LLC $20,000
ENVISION GROUP LLC MR. ANDREW FUTEY undisclosed
GESCONTI GROUP,INC. GESCONTI GROUP,INC. undisclosed
JOHN BRIAN LEDBETTER MISSIONS CORPORATION JOHN BRIAN LEDBETTER MISSIONS CORPORATION undisclosed
KASICH COMPANY MARKQUEST undisclosed
MARKQUEST MARKQUEST undisclosed
AMERICAN FINANCIAL SERVICES ASSOCIATION MARKQUEST undisclosed
KASICH COMPANY MARKQUEST undisclosed
AMERICAN LOGISTICS ASSOCIATION MARKQUEST undisclosed
MARKQUEST MARKQUEST undisclosed
TRACKONOMY SYSTEMS, INC. ANCHOR & ARROW LLC undisclosed
HOLLY STRATEGIES INC. ON BEHALF OF 202 GROUP ANCHOR & ARROW LLC undisclosed
CITY OF ST LOUIS BRACY TUCKER BROWN & VALANZANO DBA BROWN & ASSOCIATES undisclosed
EMAD EL SAID YOUSSEF SAAD EL-GALADA THROUGH BOLT CAPITAL, LP NEXUSONE CONSULTING undisclosed

Source: Senate Lobbying Disclosure Act (LDA) filings, 2026

Sponsor's Top Donor Industries

Top industries funding Ilhan Omar, ranked by total contributions.

Health Professionals $120,000,000
Individuals: $120,000,000 PACs: $0
Retired $37,500,000
Individuals: $37,500,000 PACs: $0

Source: OpenSecrets.org (Center for Responsive Politics)

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