{
  "legislationId": "119_HR_8116",
  "lastUpdate": "2026-04-17T11:26:01.457Z",
  "history": [
    {
      "timestamp": "2026-04-17T11:26:01.457Z",
      "source_url": "https://www.congress.gov/119/bills/hr8116/BILLS-119hr8116ih.htm",
      "model": "gemini-flash-lite-latest",
      "prompt_sent": "\nROLE: Fact Checker.\nZADANIE: Porównaj SOURCE (oryginał) i SUMMARY (streszczenie przygotowane przez inne AI).\n\nTwoim celem jest wykrycie \"ZMYŚLONYCH KONKRETÓW\" (Fabricated Entities) w SUMMARY.\n\nSOURCE:\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 8116 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 8116 To amend the Internal Revenue Code of 1986 to exclude from gross income certain proceeds of shared appreciation mortgage contracts. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES March 26, 2026 Mr. Moore of Utah (for himself, Mr. Panetta, and Mr. Barr) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to exclude from gross income certain proceeds of shared appreciation mortgage contracts. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Shared Home Appreciation for Residential Equity Act'' or the ``SHARE Act''. SEC. 2. EXCLUSION OF CERTAIN PROCEEDS OF A SHARED APPRECIATION MORTGAGE CONTRACT. (a) In General.--Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139I the following new section: ``SEC. 139J. CERTAIN PROCEEDS OF A SHARED APPRECIATION MORTGAGE CONTRACT. ``(a) In General.--Gross income shall not include-- ``(1) any amount received by a lender as repayment of a shared appreciation mortgage which exceeds the original principal obligation of such mortgage if-- ``(A) the income of the borrower did not exceed 140 percent of the area median income for the census tract in which the real property is located for the calendar year in which such loan was issued, and ``(B) the real property is a residential property which was the principal residence (as such term is used in section 121) of the borrower, or ``(2) any gain from the disposition of so much of a capital asset as is composed of or secured by mortgages described in paragraph (1). ``(b) Shared Appreciation Mortgage.--For purposes of this section, the term `shared appreciation mortgage' means a mortgage secured by a second lien on a property upon which there is located a dwelling designed principally for occupancy by one to four families which-- ``(1) provides for the mortgagee to share in a predetermined percentage of the property's net appreciated value which does not exceed the percentage which is the quotient of-- ``(A) the amount of such mortgage, divided by ``(B) the purchase price of such property, ``(2) does not require the mortgagor to make any payment other than the payment described in paragraph (1), ``(3) the amount of which does not exceed 49 percent of the purchase price of such property, ``(4) is subordinate to a first lien that is a `qualified mortgage' as such term is defined under section 129C(c)(2) of the Truth in Lending Act, and ``(5) does not require repayment before-- ``(A) the scheduled maturity date of the mortgage secured by the first lien on the property; ``(B) the sale of the property; ``(C) repayment in full of the mortgage secured by the first lien on the property; ``(D) the scheduled maturity date of the mortgage secured by the first lien on the property as altered by any acceleration of such mortgage in accordance with the terms of such mortgage; or ``(E) a default under the mortgage.''. (b) Clerical Amendment.--The table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 139I the following new item: ``Sec. 139J. Certain proceeds of a shared appreciation mortgage contract.''. (c) Effective Date.--The amendments made by this section shall apply to amounts received after December 31, 2025. <all>\n\nSUMMARY TO EVALUATE:\nTitle: SHARE Act: Tax Exemption for Shared Appreciation Mortgage Proceeds\nSummary: This bill removes income tax on gains from specific shared appreciation mortgages, where lenders share in the home's value increase. It aims to make home equity financing more accessible for middle-income homeowners.\nKey Points: Excludes shared appreciation mortgage profits from taxable gross income., Applies to borrowers earning up to 140% of the area's median income., The mortgage must be a second lien on the borrower's primary residence., The loan amount is capped at 49% of the property's purchase price., The changes apply to amounts received after December 31, 2025.\n\nZASADY OCENY:\n1. Sprawdź wszystkie LICZBY, DATY i KWOTY w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n2. Sprawdź wszystkie NAZWISKA, ORGANIZACJE i MIEJSCA w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n3. Sprawdź wszystkie konkretne DZIAŁANIA PRAWNE . Jeśli tego mechanizmu nie ma w SOURCE -> is_valid: false.\n\nWAŻNE: Abstrakcyjne pojęcia (np. \"transparentność\", \"zaufanie\") są dozwolone jako wnioski.\n\nOUTPUT (JSON):\n{\n  \"is_valid\": true/false,\n  \"issue\": \"fabricated_entity\" / \"contradiction\" / \"none\"\n}\n\nWYMAGANIA FORMATOWANIA:\n1. Odpowiedz WYŁĄCZNIE surowym obiektem JSON.\n2. NIE używaj bloków kodu Markdown.\n3. NIE dodawaj żadnych wstępów ani wyjaśnień przed ani po JSONie.\n4. JSON musi być poprawny i gotowy do parsowania.\n\n",
      "ai_response_raw": "{\n  \"is_valid\": true,\n  \"issue\": \"none\"\n}"
    },
    {
      "timestamp": "2026-04-17T11:15:26.116Z",
      "source_url": "https://www.congress.gov/119/bills/hr8116/BILLS-119hr8116ih.htm",
      "model": "gemini-flash-latest",
      "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i obiektywnych skutkach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub skutki (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii (np. kategorycznych zakazów i nakazów czy najważniejszych konkretnych alokacji finansowych i terytorialnych).\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 8116 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 8116 To amend the Internal Revenue Code of 1986 to exclude from gross income certain proceeds of shared appreciation mortgage contracts. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES March 26, 2026 Mr. Moore of Utah (for himself, Mr. Panetta, and Mr. Barr) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to exclude from gross income certain proceeds of shared appreciation mortgage contracts. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Shared Home Appreciation for Residential Equity Act'' or the ``SHARE Act''. SEC. 2. EXCLUSION OF CERTAIN PROCEEDS OF A SHARED APPRECIATION MORTGAGE CONTRACT. (a) In General.--Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139I the following new section: ``SEC. 139J. CERTAIN PROCEEDS OF A SHARED APPRECIATION MORTGAGE CONTRACT. ``(a) In General.--Gross income shall not include-- ``(1) any amount received by a lender as repayment of a shared appreciation mortgage which exceeds the original principal obligation of such mortgage if-- ``(A) the income of the borrower did not exceed 140 percent of the area median income for the census tract in which the real property is located for the calendar year in which such loan was issued, and ``(B) the real property is a residential property which was the principal residence (as such term is used in section 121) of the borrower, or ``(2) any gain from the disposition of so much of a capital asset as is composed of or secured by mortgages described in paragraph (1). ``(b) Shared Appreciation Mortgage.--For purposes of this section, the term `shared appreciation mortgage' means a mortgage secured by a second lien on a property upon which there is located a dwelling designed principally for occupancy by one to four families which-- ``(1) provides for the mortgagee to share in a predetermined percentage of the property's net appreciated value which does not exceed the percentage which is the quotient of-- ``(A) the amount of such mortgage, divided by ``(B) the purchase price of such property, ``(2) does not require the mortgagor to make any payment other than the payment described in paragraph (1), ``(3) the amount of which does not exceed 49 percent of the purchase price of such property, ``(4) is subordinate to a first lien that is a `qualified mortgage' as such term is defined under section 129C(c)(2) of the Truth in Lending Act, and ``(5) does not require repayment before-- ``(A) the scheduled maturity date of the mortgage secured by the first lien on the property; ``(B) the sale of the property; ``(C) repayment in full of the mortgage secured by the first lien on the property; ``(D) the scheduled maturity date of the mortgage secured by the first lien on the property as altered by any acceleration of such mortgage in accordance with the terms of such mortgage; or ``(E) a default under the mortgage.''. (b) Clerical Amendment.--The table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 139I the following new item: ``Sec. 139J. Certain proceeds of a shared appreciation mortgage contract.''. (c) Effective Date.--The amendments made by this section shall apply to amounts received after December 31, 2025. <all>\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Ustawa SHARE: Zwolnienie z podatku dochodów z kredytów o dzielonym zysku\",\n  \"pl_summary\": \"Ustawa wprowadza zwolnienie z podatku dochodowego dla zysków z określonych kredytów hipotecznych, w których pożyczkodawca dzieli się wzrostem wartości nieruchomości z właścicielem. Zmiana ta ma na celu ułatwienie dostępu do finansowania domu dla osób o średnich dochodach.\",\n  \"pl_key_points\": [\n    \"Zwolnienie z podatku dochodowego dla zysków z kredytów typu 'shared appreciation' (dzielona wartość wzrostu).\",\n    \"Dotyczy osób, których dochód nie przekracza 140% średniej w danym regionie.\",\n    \"Kredyt musi dotyczyć głównego miejsca zamieszkania i być zabezpieczony jako druga hipoteka.\",\n    \"Maksymalna kwota takiego kredytu nie może przekroczyć 49% ceny zakupu nieruchomości.\",\n    \"Przepisy mają zastosowanie do kwot otrzymanych po 31 grudnia 2025 roku.\"\n  ],\n  \"eng_ai_title\": \"SHARE Act: Tax Exemption for Shared Appreciation Mortgage Proceeds\",\n  \"eng_summary\": \"This bill removes income tax on gains from specific shared appreciation mortgages, where lenders share in the home's value increase. It aims to make home equity financing more accessible for middle-income homeowners.\",\n  \"eng_key_points\": [\n    \"Excludes shared appreciation mortgage profits from taxable gross income.\",\n    \"Applies to borrowers earning up to 140% of the area's median income.\",\n    \"The mortgage must be a second lien on the borrower's primary residence.\",\n    \"The loan amount is capped at 49% of the property's purchase price.\",\n    \"The changes apply to amounts received after December 31, 2025.\"\n  ],\n  \"de_ai_title\": \"SHARE-Gesetz: Steuerbefreiung für Erträge aus Hypotheken mit Wertsteigerungsanteil\",\n  \"de_summary\": \"Dieses Gesetz befreit Gewinne aus bestimmten Hypotheken, bei denen der Kreditgeber an der Wertsteigerung des Hauses beteiligt ist, von der Einkommensteuer. Es soll die Finanzierung von Wohneigentum für Bezieher mittlerer Einkommen erleichtern.\",\n  \"de_key_points\": [\n    \"Steuerfreiheit für Gewinne aus Hypotheken mit geteilter Wertsteigerung.\",\n    \"Gilt für Kreditnehmer mit einem Einkommen von bis zu 140 % des mittleren Gebietseinkommens.\",\n    \"Die Hypothek muss auf den Hauptwohnsitz entfallen und als zweitrangiges Darlehen gesichert sein.\",\n    \"Der Kreditbetrag darf 49 % des Kaufpreises der Immobilie nicht überschreiten.\",\n    \"Die Regelung gilt für Beträge, die nach dem 31. Dezember 2025 eingehen.\"\n  ],\n  \"fr_ai_title\": \"Loi SHARE : Exonération fiscale des revenus issus des prêts à appréciation partagée\",\n  \"fr_summary\": \"Cette loi exonère d'impôt sur le revenu les gains provenant de certains prêts hypothécaires où le prêteur partage la plus-value du logement. Elle vise à faciliter l'accès au financement immobilier pour les ménages à revenus intermédiaires.\",\n  \"fr_key_points\": [\n    \"Exonération d'impôt pour les profits liés aux hypothèques à appréciation partagée.\",\n    \"Réservé aux emprunteurs gagnant jusqu'à 140 % du revenu médian local.\",\n    \"Le prêt doit concerner la résidence principale et constituer une seconde hypothèque.\",\n    \"Le montant du prêt ne peut excéder 49 % du prix d'achat du bien.\",\n    \"Les mesures s'appliquent aux sommes perçues après le 31 décembre 2025.\"\n  ],\n  \"es_ai_title\": \"Ley SHARE: Exención de impuestos para hipotecas de apreciación compartida\",\n  \"es_summary\": \"Esta ley elimina el impuesto sobre la renta para las ganancias de ciertas hipotecas donde el prestamista participa en el aumento del valor de la vivienda. Busca facilitar el financiamiento de la vivienda para personas con ingresos medios.\",\n  \"es_key_points\": [\n    \"Exención de impuestos para los beneficios de hipotecas de apreciación compartida.\",\n    \"Aplicable a prestatarios con ingresos de hasta el 140% de la media local.\",\n    \"La hipoteca debe ser sobre la residencia principal y actuar como un segundo gravamen.\",\n    \"El monto del préstamo no puede superar el 49% del precio de compra de la propiedad.\",\n    \"Los cambios se aplican a los montos recibidos después del 31 de diciembre de 2025.\"\n  ],\n  \"it_ai_title\": \"Legge SHARE: Esenzione fiscale per i proventi dei mutui ad apprezzamento condiviso\",\n  \"it_summary\": \"Questa legge esenta dall'imposta sul reddito i guadagni derivanti da specifici mutui in cui il prestatore partecipa all'aumento di valore dell'immobile. L'obiettivo è rendere più accessibile il finanziamento della casa per i redditi medi.\",\n  \"it_key_points\": [\n    \"Esclusione dal reddito imponibile dei profitti da mutui ad apprezzamento condiviso.\",\n    \"Valido per mutuatari con reddito fino al 140% della media della zona.\",\n    \"Il mutuo deve riguardare l'abitazione principale ed essere una seconda ipoteca.\",\n    \"L'importo del mutuo non può superare il 49% del prezzo d'acquisto dell'immobile.\",\n    \"Le modifiche si applicano agli importi ricevuti dopo il 31 dicembre 2025.\"\n  ],\n  \"nl_ai_title\": \"SHARE-wet: Belastingvrijstelling voor inkomsten uit hypotheken met gedeelde waardestijging\",\n  \"nl_summary\": \"Deze wet stelt winsten uit specifieke hypotheken waarbij de geldschieter deelt in de waardestijging van de woning vrij van inkomstenbelasting. Het doel is om woningfinanciering toegankelijker te maken voor middeninkomens.\",\n  \"nl_key_points\": [\n    \"Vrijstelling van inkomstenbelasting voor winsten uit 'shared appreciation' hypotheken.\",\n    \"Geldt voor leners met een inkomen tot 140% van het lokale gemiddelde.\",\n    \"De hypotheek moet rusten op de hoofdwoning en een tweede lening zijn.\",\n    \"Het leenbedrag mag niet hoger zijn dan 49% van de aankoopprijs van de woning.\",\n    \"De regels gelden voor bedragen ontvangen na 31 december 2025.\"\n  ],\n  \"pt_ai_title\": \"Lei SHARE: Isenção fiscal para rendimentos de hipotecas de valorização partilhada\",\n  \"pt_summary\": \"Esta lei isenta de imposto sobre o rendimento os ganhos de certas hipotecas onde o credor partilha a valorização do imóvel. Visa facilitar o financiamento da casa própria para famílias de rendimentos médios.\",\n  \"pt_key_points\": [\n    \"Exclusão de impostos sobre lucros de hipotecas de valorização partilhada.\",\n    \"Aplica-se a mutuários com rendimentos até 140% da média da área.\",\n    \"A hipoteca deve incidir sobre a residência principal e ser uma segunda garantia.\",\n    \"O valor do empréstimo não pode exceder 49% do preço de compra do imóvel.\",\n    \"As alterações aplicam-se a montantes recebidos após 31 de dezembro de 2025.\"\n  ],\n  \"category\": [\"Taxes\", \"Real Estate\"]\n}"
    }
  ]
}