2025 Reconciliation Fact Sheets

Use these fact sheets to see the effects of the AHCIA provisions that were passed in the 2025 reconciliation bill (the One Big Beautiful Bill Act, H.R. 1).

These provisions are:

• Increasing 9 Percent Credit Housing Credit authority by 12 percent permanently
• Lowering the 50 percent private activity bond (PAB) threshold test to 25 percent permanently

The fact sheets include the benefits for each state in terms of additional rental homes, jobs, wages and business income, and tax revenue generated.