Tax Treatment of Securitized AD&C Loans

Resolved that the National Association of Home Builders urge Congress to amend the Internal Revenue Code to provide pass-through treatment for AD&C securities similar to that which exists for real estate mortgage investment conduits (REMICs).

Resolution originally adopted:
2013/01 No. 3

Committee with primary jurisdiction:
  • Housing Finance Committee
  • Federal Government Affairs Committee

View full text of resolution.