{
  "legislationId": "119_S_4080",
  "lastUpdate": "2026-03-24T12:30:35.545Z",
  "history": [
    {
      "timestamp": "2026-03-24T12:30:35.545Z",
      "source_url": "https://www.congress.gov/119/bills/s4080/BILLS-119s4080is.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] [S. 4080 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4080 To amend the Internal Revenue Code of 1986 to provide bonus depreciation for long-term residential rental housing. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES March 12, 2026 Ms. Blunt Rochester introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to provide bonus depreciation for long-term residential rental housing. 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 ``Rental Housing Investment Act''. SEC. 2. TAX INCENTIVES FOR LONG-TERM RESIDENTIAL RENTAL HOUSING. (a) Special Depreciation Allowance.-- (1) In general.--Section 168 of the Internal Revenue Code of 1986, as amended by section 70307 of Public Law 119-21, is amended by adding at the end the following new subsection: ``(o) Special Allowance for Long-Term Residential Rental Property.-- ``(1) In general.--In the case of any long-term residential rental property of a taxpayer making an election under this subsection-- ``(A) the depreciation deduction provided by section 167(a) for the taxable year in which such property is placed in service shall include an allowance equal to the lesser of-- ``(i) an amount equal to the product of-- ``(I) the total number of dwelling units in the long-term residential rental property, multiplied by ``(II) $150,000, or ``(ii) 100 percent of the adjusted basis of the long-term residential rental property (other than land), and ``(B) the adjusted basis of the long-term residential rental property shall be reduced by the amount of such deduction before computing the amount otherwise allowable as a depreciation deduction under this chapter for such taxable year and any subsequent taxable year. ``(2) Long-term residential rental property.--For purposes of this subsection, the term `long-term residential rental property' means property-- ``(A) to which this section applies, ``(B) which is placed in service in the United States after the date of enactment of this subsection, ``(C) which-- ``(i) is used as residential rental property (as defined in subsection (e)(2)(A)), and ``(ii) consists of not less than 2 dwelling units, ``(D) the original use of which commences with the taxpayer, and ``(E) which is designated by the taxpayer in the election made under this subsection. ``(3) Deduction allowed in computing minimum tax.--For purposes of determining alternative minimum taxable income under section 55, the deduction under section 167 for long-term residential rental property shall be determined under this section without regard to any adjustment under section 56. ``(4) Recapture.--If, at any time during the 10-year period beginning on the date that any long-term residential rental property is placed in service by the taxpayer, such property ceases to be used as described in paragraph (2)(C)-- ``(A) section 1245 shall be applied-- ``(i) by treating such property as having been disposed of by the taxpayer as of the first time such property is so used, and ``(ii) by treating the amount described in subparagraph (B) of section 1245(a)(1) with respect to such disposition as being not less than the amount described in subparagraph (A) of such section, and ``(B) the basis of the taxpayer in such property, and the taxpayer's allowance for depreciation with respect to such property, shall be appropriately adjusted to take into account amounts recognized by reason of subparagraph (A). ``(5) Additional amount for affordable housing.-- ``(A) In general.--In the case of any long-term residential rental property which is part of a project which meets any of the requirements described in subparagraph (A), (B), or (C) of section 42(g)(1), as elected by the taxpayer, paragraph (1)(A)(i)(II) shall be applied with respect to such property by substituting `$250,000' for `$150,000'. ``(B) Extended recapture period.--In the case of any long-term residential rental property described in subparagraph (A), if, at any time during the 15-year period beginning on the date that such property is placed in service by the taxpayer, such property ceases to satisfy the requirements described in such subparagraph, subparagraphs (A) and (B) of paragraph (4) shall apply. ``(6) Election.-- ``(A) In general.--An election under this subsection for any taxable year shall-- ``(i) specify the property subject to the election, and ``(ii) except as otherwise provided by the Secretary, be made on the taxpayer's return of the tax imposed by this chapter for the taxable year. Such election shall be made in such manner as the Secretary may prescribe by regulations or other guidance. ``(B) Election.--Any election made under this subsection, and any specification contained in any such election, may not be revoked except with the consent of the Secretary (and the Secretary shall provide such consent only in extraordinary circumstances). ``(7) Regulations.--The Secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this subsection, including regulations or other guidance regarding-- ``(A) the application of paragraph (5) in a manner which is consistent with the application of section 42(g), and ``(B) certification of compliance with the requirements under such paragraph.''. (2) Treatment of long-term residential rental property as section 1245 property.--Section 1245(a)(3) of the Internal Revenue Code of 1986 is amended by striking ``or'' at the end of subparagraph (F), by striking the period at the end of subparagraph (G) and inserting ``, or'', and by adding at the end the following new subparagraph: ``(H) any long-term residential rental property (as defined in section 168(o)(2)).''. (b) Effective Date.--The amendments made by this section shall apply to property placed in service after the date which is 12 months after the date of the enactment of this Act. <all>\n\nSUMMARY TO EVALUATE:\nTitle: Rental Housing Investment Act: Tax breaks for long-term rental properties\nSummary: This bill offers significant tax deductions for owners of new long-term residential rental properties to encourage housing development. It provides even larger incentives for projects that include affordable housing units.\nKey Points: Immediate tax deduction for a large portion of construction costs in the first year the property is used., Increased tax benefits for affordable housing projects, reaching up to $250,000 per unit., Requirement to keep the property as a rental for 10 to 15 years to avoid paying back the tax break., Applies to new residential buildings with at least two rental units located in the United States.\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": "2026-03-24T12:21:12.186Z",
      "source_url": "https://www.congress.gov/119/bills/s4080/BILLS-119s4080is.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] [S. 4080 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4080 To amend the Internal Revenue Code of 1986 to provide bonus depreciation for long-term residential rental housing. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES March 12, 2026 Ms. Blunt Rochester introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to provide bonus depreciation for long-term residential rental housing. 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 ``Rental Housing Investment Act''. SEC. 2. TAX INCENTIVES FOR LONG-TERM RESIDENTIAL RENTAL HOUSING. (a) Special Depreciation Allowance.-- (1) In general.--Section 168 of the Internal Revenue Code of 1986, as amended by section 70307 of Public Law 119-21, is amended by adding at the end the following new subsection: ``(o) Special Allowance for Long-Term Residential Rental Property.-- ``(1) In general.--In the case of any long-term residential rental property of a taxpayer making an election under this subsection-- ``(A) the depreciation deduction provided by section 167(a) for the taxable year in which such property is placed in service shall include an allowance equal to the lesser of-- ``(i) an amount equal to the product of-- ``(I) the total number of dwelling units in the long-term residential rental property, multiplied by ``(II) $150,000, or ``(ii) 100 percent of the adjusted basis of the long-term residential rental property (other than land), and ``(B) the adjusted basis of the long-term residential rental property shall be reduced by the amount of such deduction before computing the amount otherwise allowable as a depreciation deduction under this chapter for such taxable year and any subsequent taxable year. ``(2) Long-term residential rental property.--For purposes of this subsection, the term `long-term residential rental property' means property-- ``(A) to which this section applies, ``(B) which is placed in service in the United States after the date of enactment of this subsection, ``(C) which-- ``(i) is used as residential rental property (as defined in subsection (e)(2)(A)), and ``(ii) consists of not less than 2 dwelling units, ``(D) the original use of which commences with the taxpayer, and ``(E) which is designated by the taxpayer in the election made under this subsection. ``(3) Deduction allowed in computing minimum tax.--For purposes of determining alternative minimum taxable income under section 55, the deduction under section 167 for long-term residential rental property shall be determined under this section without regard to any adjustment under section 56. ``(4) Recapture.--If, at any time during the 10-year period beginning on the date that any long-term residential rental property is placed in service by the taxpayer, such property ceases to be used as described in paragraph (2)(C)-- ``(A) section 1245 shall be applied-- ``(i) by treating such property as having been disposed of by the taxpayer as of the first time such property is so used, and ``(ii) by treating the amount described in subparagraph (B) of section 1245(a)(1) with respect to such disposition as being not less than the amount described in subparagraph (A) of such section, and ``(B) the basis of the taxpayer in such property, and the taxpayer's allowance for depreciation with respect to such property, shall be appropriately adjusted to take into account amounts recognized by reason of subparagraph (A). ``(5) Additional amount for affordable housing.-- ``(A) In general.--In the case of any long-term residential rental property which is part of a project which meets any of the requirements described in subparagraph (A), (B), or (C) of section 42(g)(1), as elected by the taxpayer, paragraph (1)(A)(i)(II) shall be applied with respect to such property by substituting `$250,000' for `$150,000'. ``(B) Extended recapture period.--In the case of any long-term residential rental property described in subparagraph (A), if, at any time during the 15-year period beginning on the date that such property is placed in service by the taxpayer, such property ceases to satisfy the requirements described in such subparagraph, subparagraphs (A) and (B) of paragraph (4) shall apply. ``(6) Election.-- ``(A) In general.--An election under this subsection for any taxable year shall-- ``(i) specify the property subject to the election, and ``(ii) except as otherwise provided by the Secretary, be made on the taxpayer's return of the tax imposed by this chapter for the taxable year. Such election shall be made in such manner as the Secretary may prescribe by regulations or other guidance. ``(B) Election.--Any election made under this subsection, and any specification contained in any such election, may not be revoked except with the consent of the Secretary (and the Secretary shall provide such consent only in extraordinary circumstances). ``(7) Regulations.--The Secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this subsection, including regulations or other guidance regarding-- ``(A) the application of paragraph (5) in a manner which is consistent with the application of section 42(g), and ``(B) certification of compliance with the requirements under such paragraph.''. (2) Treatment of long-term residential rental property as section 1245 property.--Section 1245(a)(3) of the Internal Revenue Code of 1986 is amended by striking ``or'' at the end of subparagraph (F), by striking the period at the end of subparagraph (G) and inserting ``, or'', and by adding at the end the following new subparagraph: ``(H) any long-term residential rental property (as defined in section 168(o)(2)).''. (b) Effective Date.--The amendments made by this section shall apply to property placed in service after the date which is 12 months after the date of the enactment of this Act. <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 o inwestycjach w wynajem mieszkań: nowe ulgi podatkowe dla właścicieli\",\n  \"pl_summary\": \"Ustawa wprowadza duże ulgi podatkowe dla osób i firm budujących nowe mieszkania na wynajem długoterminowy. Ma to zachęcić do zwiększenia liczby dostępnych lokali mieszkalnych, szczególnie tych o przystępnych cenach dla obywateli.\",\n  \"pl_key_points\": [\n    \"Możliwość szybszego odliczenia kosztów budowy od podatku (tzw. amortyzacja bonusowa) już w pierwszym roku.\",\n    \"Wyższe ulgi dla budynków z mieszkaniami o przystępnych cenach – do 250 000 USD na każdy lokal.\",\n    \"Wymóg utrzymania charakteru najmu przez co najmniej 10 lub 15 lat pod rygorem zwrotu otrzymanej ulgi.\",\n    \"Przepisy dotyczą nowych budynków mieszkalnych posiadających co najmniej dwa lokale pod wynajem.\"\n  ],\n  \"eng_ai_title\": \"Rental Housing Investment Act: Tax breaks for long-term rental properties\",\n  \"eng_summary\": \"This bill offers significant tax deductions for owners of new long-term residential rental properties to encourage housing development. It provides even larger incentives for projects that include affordable housing units.\",\n  \"eng_key_points\": [\n    \"Immediate tax deduction for a large portion of construction costs in the first year the property is used.\",\n    \"Increased tax benefits for affordable housing projects, reaching up to $250,000 per unit.\",\n    \"Requirement to keep the property as a rental for 10 to 15 years to avoid paying back the tax break.\",\n    \"Applies to new residential buildings with at least two rental units located in the United States.\"\n  ],\n  \"de_ai_title\": \"Gesetz über Investitionen in Mietwohnungen: Steuererleichterungen für Vermieter\",\n  \"de_summary\": \"Dieses Gesetz führt erhebliche Steuerabzüge für Eigentümer neuer langfristiger Mietwohnimmobilien ein. Ziel ist es, den Bau von Wohnraum und insbesondere von bezahlbarem Wohnraum zu fördern.\",\n  \"de_key_points\": [\n    \"Sofortiger Steuerabzug für einen Großteil der Baukosten im ersten Jahr der Nutzung.\",\n    \"Höhere Steuervergünstigungen für Projekte mit bezahlbarem Wohnraum von bis zu 250.000 USD pro Einheit.\",\n    \"Verpflichtung, die Immobilie 10 bis 15 Jahre lang als Mietobjekt zu nutzen, um Rückzahlungen zu vermeiden.\",\n    \"Gilt für neue Gebäude mit mindestens zwei Wohneinheiten innerhalb der USA.\"\n  ],\n  \"fr_ai_title\": \"Loi sur l'investissement dans le logement locatif : incitations fiscales\",\n  \"fr_summary\": \"Cette loi propose d'importantes déductions fiscales pour les propriétaires de nouveaux logements locatifs à long terme. Elle vise à stimuler la construction de logements, notamment abordables pour les citoyens.\",\n  \"fr_key_points\": [\n    \"Déduction fiscale immédiate d'une partie importante des coûts de construction dès la première année.\",\n    \"Avantages fiscaux accrus pour les projets de logements abordables, jusqu'à 250 000 USD par unité.\",\n    \"Obligation de maintenir la location pendant 10 à 15 ans sous peine de devoir rembourser l'aide fiscale.\",\n    \"S'applique aux nouveaux bâtiments comprenant au moins deux unités locatives aux États-Unis.\"\n  ],\n  \"es_ai_title\": \"Ley de Inversión en Vivienda de Alquiler: incentivos fiscales para propietarios\",\n  \"es_summary\": \"Esta ley ofrece deducciones fiscales significativas para los propietarios de nuevas viviendas de alquiler a largo plazo. El objetivo es fomentar la oferta de viviendas, especialmente las de bajo costo.\",\n  \"es_key_points\": [\n    \"Deducción fiscal inmediata de los costes de construcción en el primer año de puesta en servicio.\",\n    \"Mayores beneficios fiscales para proyectos de viviendas asequibles, hasta 250.000 USD por unidad.\",\n    \"Requisito de mantener la propiedad en alquiler durante 10 o 15 años para no devolver el beneficio.\",\n    \"Se aplica a edificios nuevos con al menos dos unidades de vivienda en los Estados Unidos.\"\n  ],\n  \"it_ai_title\": \"Legge sugli investimenti in case in affitto: agevolazioni fiscali per i proprietari\",\n  \"it_summary\": \"Questa legge introduce significative deduzioni fiscali per i proprietari di nuovi immobili residenziali destinati all'affitto a lungo termine. L'obiettivo è aumentare la disponibilità di alloggi a prezzi accessibili.\",\n  \"it_key_points\": [\n    \"Deduzione fiscale immediata per i costi di costruzione nel primo anno di utilizzo dell'immobile.\",\n    \"Incentivi maggiori per i progetti che includono alloggi a canone concordato, fino a 250.000 USD per unità.\",\n    \"Obbligo di mantenere la destinazione d'uso per 10-15 anni per evitare la restituzione dell'agevolazione.\",\n    \"Valido per nuovi edifici con almeno due unità abitative situati negli Stati Uniti.\"\n  ],\n  \"nl_ai_title\": \"Wet op investeringen in huurwoningen: belastingvoordelen voor verhuurders\",\n  \"nl_summary\": \"Deze wet biedt aanzienlijke belastingaftrek voor eigenaren van nieuwe huurwoningen voor de lange termijn. Het doel is om de bouw van woningen, vooral betaalbare woningen, te stimuleren.\",\n  \"nl_key_points\": [\n    \"Onmiddellijke belastingaftrek voor een groot deel van de bouwkosten in het eerste jaar van ingebruikname.\",\n    \"Hogere belastingvoordelen voor projecten met betaalbare woningen tot 250.000 USD per eenheid.\",\n    \"Verplichting om het pand 10 tot 15 jaar te verhuren om terugbetaling van het voordeel te voorkomen.\",\n    \"Geldt voor nieuwe gebouwen met minimaal twee wooneenheden in de Verenigde Staten.\"\n  ],\n  \"pt_ai_title\": \"Lei de Investimento em Habitação para Arrendamento: benefícios fiscais para proprietários\",\n  \"pt_summary\": \"Esta lei oferece deduções fiscais significativas para proprietários de novos imóveis residenciais para arrendamento de longa duração. O objetivo é incentivar a construção de habitações acessíveis.\",\n  \"pt_key_points\": [\n    \"Dedução fiscal imediata de custos de construção no primeiro ano em que o imóvel é colocado ao serviço.\",\n    \"Maiores benefícios fiscais para projetos de habitação a custos controlados, até 250.000 USD por unidade.\",\n    \"Exigência de manter o imóvel para arrendamento por 10 a 15 anos para evitar a devolução do benefício.\",\n    \"Aplica-se a novos edifícios com pelo menos duas unidades habitacionais nos Estados Unidos.\"\n  ],\n  \"category\": [\"Taxes\", \"Real Estate\", \"Economy\"]\n}"
    }
  ]
}