Bill would allow renters to claim up to $4,000 tax deduction for main residence

Legislation filed by U.S. Rep. Greg Landsman seeks to provide renters with a new tax deduction for rent payments on their primary residence, according to the U.S. Congress.

The measure, listed as H.R.7768, was introduced March 3, 2026, during the 2026 session of the 119th Congress. Below is a summary based on the bill text, including interpretative explanations for clarity.

The bill amends the Internal Revenue Code of 1986 to authorize a tax deduction for renters paying for their primary residence. Under the proposal, an eligible taxpayer could claim a deduction equal to one-twelfth of their annual qualified rent expenses, up to a maximum of $4,000 per person. Income caps for eligibility are $125,000 for joint returns, $85,000 for married individuals filing separately, $80,000 for heads of household, and $75,000 for single filers. Beginning in 2027, these thresholds would be adjusted for inflation. Non-itemizers would be eligible, and the deduction would not count as a miscellaneous itemized deduction. Changes would apply to tax years starting after December 31, 2026.

The bill is sponsored by Rep. Greg Landsman (Democrat-OH-1st District) and co-sponsored by Rep. Thomas H. Kean (Republican-OH-7th District).

Rep. Landsman has sponsored 16 additional bills this session.

Congressional bills may begin in the House or Senate, except for revenue measures, which start in the House. They are referred to committees for review, hearings, amendments, and debate before each chamber votes. Once passed in identical form by both chambers, legislation goes to the president, who can sign or veto it. Each term of Congress spans two years, numbered sequentially and divided into two annual sessions. Congress.gov preserves the formal process and legislative documentation.

Greg Landsman, a Democrat from Ohio, was elected to the One Hundred Eighteenth Congress and again to the next, beginning January 2023. He previously served on Cincinnati City Council from 2018-2022 and has worked as a teacher, as leader of the Ohio office of faith-based and community initiatives, and as a nonprofit executive.

Landsman holds a diploma from Talawanda High School (1995), a bachelor’s degree from Ohio University (1999), and an M.A. from Harvard University (2004).