Page 21 - Builder Brief June 2025

the Inflation Reduction Act. Republicans attacked these
credits both from a political angle but also to help pay for this
tax package. In a flurry of final changes to the bill released
late night on the eve of passage, House leadership made
additional changes to meet the demands of hardliners who
wanted these credits to phase out on an accelerated timeline.
NAHB does not support
the early termination
of these tax credits.
NAHB believes the most
effective way to promote
energy efficiency is
through voluntary tax
incentives. We also
recognize that builders,
remodelers, and home
owners made strategic
decisions based on
these tax credits, and
at a minimum, Congress
must provide a sufficient
transition period.
As this bill moves to the Senate, NAHB will continue to
advocate for these tax credits. We also acknowledge that
it may be difficult to alter the House bill in the Senate as
there is a small, but focused, group of House Republicans
fighting to eliminate these tax credits. Any changes to the
bill made in the Senate must then pass the House, which
gives the House ongoing leverage.
Other Key Provisions in the Tax Bill
Finally, in addition to the huge tax package, the legislation
also includes other provisions of interest to the housing
community:
Regulatory Reform. The legislation contains strong
regulatory reform provisions, including the requirement for
federal agencies to consider both direct and indirect costs
associated with any new regulation, as well as requiring
congressional approval for major rules. NAHB has been a
strong proponent for this regulatory reform measure.
Workforce Development. The bill provides for a new
Workforce Pell grant program that will help prepare students
for high-paying, sustainable jobs in the country’s most in-
demand industries, including the residential construction
sector.
Timber Production. The United States does not produce
sufficient lumber to meet the housing industry’s demand,
requiring costly imports. The bill would boost domestic
production of timber from both United States Forest Service
and Bureau of Land Management lands. NAHB believes
increasing domestic lumber production from federal lands
represents a win-win for housing affordability and the
resilience of our national forests.
In summary, the House’s passage of the One Big Beautiful
Bill Act marks a significant milestone, with notable wins
for the housing and construction industries, including
favorable tax provisions and expanded deductions. While
the legislation advances critical priorities such as increased
SALT limits, expanded Low-Income Housing Tax Credits, and
enhanced depreciation benefits, it also raises concerns over
the premature termination of key energy tax credits that are
vital for energy efficiency and sustainable growth in housing.
NAHB remains committed to advocating for these credits
during the Senate’s review process and emphasizes the
importance of balanced, thoughtful policy that supports both
economic growth and environmental progress. As the bill
progresses, ongoing engagement and strategic advocacy
will be essential to ensure that industry interests are well
represented and that the legislation ultimately benefits
American homeowners, builders, and communities.
WHY RISK IT?
Protect What You Build.
Insured Warranties For New Home Construction
Minimize Liability & Reduce Your Financial Risk.
Expert Assistance if the Event of a Dispute / Free Mediation.
DIANA GOMEZ
512-585-1909
sales@homeoftexas.com
homeoftexas.com
JUNE 2025 | GREATER SAN ANTONIO BUILDERS ASSOCIATION 21