Policy Impact Analysis - 117/S/4728

Bill Overview

Title: Rent Relief Act of 2022

Description: This bill allows a refundable tax credit through 2024 for individuals who pay rent for a principal residence that exceeds 30% of their gross income for the taxable year. The amount of the credit ranges from 25% to 100% of the excess rent, depending on the gross income of the taxpayer. The credit is not available for taxpayers with gross income that exceeds $100,000 ($125,000 for a taxpayer whose principal residence is located in a high-cost area, as defined by the bill). Rent that exceeds 100% of the small area fair market rent (including the utility allowance) for the residence may not be taken into account for the purpose of determining the amount of the credit. For individuals who reside in government-subsidized housing, the bill allows a credit equal to 1/12th of the rent paid by the taxpayer (and not subsidized under the program) during the year with respect to the residence. The Department of the Treasury must establish a program for making advance payments of the credit on a monthly basis.

Sponsors: Sen. Warnock, Raphael G. [D-GA]

Target Audience

Population: people who pay more than 30% of their gross income on rent for their principal residence.

Estimated Size: 20800000

Reasoning

Simulated Interviews

marketing coordinator (New York City, NY)

Age: 28 | Gender: female

Wellbeing Before Policy: 5

Duration of Impact: 3.0 years

Commonness: 15/20

Statement of Opinion:

  • This policy could significantly reduce my financial stress and allow me to save for emergencies.
  • Living in New York is expensive, and every bit of help counts.

Wellbeing Over Time (With vs Without Policy)

Year With Policy Without Policy
Year 1 7 5
Year 2 7 5
Year 3 7 5
Year 5 6 5
Year 10 5 5
Year 20 5 5

software engineer (Austin, TX)

Age: 34 | Gender: male

Wellbeing Before Policy: 6

Duration of Impact: 1.0 years

Commonness: 12/20

Statement of Opinion:

  • This policy probably won't apply to me since I'm nearing the income limit.
  • If I get any benefit, it will help with unexpected expenses.

Wellbeing Over Time (With vs Without Policy)

Year With Policy Without Policy
Year 1 6 6
Year 2 6 6
Year 3 6 6
Year 5 6 6
Year 10 6 6
Year 20 6 6

teacher (Cleveland, OH)

Age: 42 | Gender: female

Wellbeing Before Policy: 4

Duration of Impact: 5.0 years

Commonness: 14/20

Statement of Opinion:

  • This relief will make a difference in my monthly budget, allowing more funds for my children's needs.
  • It gives breathing space in managing daily expenses.

Wellbeing Over Time (With vs Without Policy)

Year With Policy Without Policy
Year 1 6 4
Year 2 6 4
Year 3 7 4
Year 5 7 4
Year 10 6 4
Year 20 6 4

freelancer (Portland, OR)

Age: 30 | Gender: other

Wellbeing Before Policy: 5

Duration of Impact: 3.0 years

Commonness: 17/20

Statement of Opinion:

  • This could stabilize my monthly expenses when my income fluctuates.
  • It provides needed consistency in planning finances.

Wellbeing Over Time (With vs Without Policy)

Year With Policy Without Policy
Year 1 6 5
Year 2 7 5
Year 3 7 5
Year 5 6 5
Year 10 5 5
Year 20 5 5

retired (Phoenix, AZ)

Age: 55 | Gender: male

Wellbeing Before Policy: 3

Duration of Impact: 10.0 years

Commonness: 10/20

Statement of Opinion:

  • Retired and fixed income, this relief means I can better manage healthcare costs.
  • It's beneficial for retirees facing high living expenses.

Wellbeing Over Time (With vs Without Policy)

Year With Policy Without Policy
Year 1 5 3
Year 2 6 3
Year 3 6 3
Year 5 6 3
Year 10 6 3
Year 20 5 3

part-time retail worker (Norfolk, VA)

Age: 68 | Gender: female

Wellbeing Before Policy: 4

Duration of Impact: 5.0 years

Commonness: 9/20

Statement of Opinion:

  • The partial credit helps with small but essential expenses like prescription costs.
  • Even a small amount makes a difference on my budget.

Wellbeing Over Time (With vs Without Policy)

Year With Policy Without Policy
Year 1 5 4
Year 2 5 4
Year 3 6 4
Year 5 6 4
Year 10 5 4
Year 20 4 4

construction worker (Miami, FL)

Age: 39 | Gender: male

Wellbeing Before Policy: 3

Duration of Impact: 3.0 years

Commonness: 13/20

Statement of Opinion:

  • Eases the stress of constant rent payment struggles.
  • Might finally allow for some savings or emergency funds.

Wellbeing Over Time (With vs Without Policy)

Year With Policy Without Policy
Year 1 5 3
Year 2 6 3
Year 3 6 3
Year 5 5 3
Year 10 4 3
Year 20 4 3

graduate student (Seattle, WA)

Age: 25 | Gender: female

Wellbeing Before Policy: 4

Duration of Impact: 2.0 years

Commonness: 11/20

Statement of Opinion:

  • Could allow me to focus more on my studies rather than juggling jobs to pay rent.
  • Reduces my financial worries heavily.

Wellbeing Over Time (With vs Without Policy)

Year With Policy Without Policy
Year 1 6 4
Year 2 6 4
Year 3 5 4
Year 5 4 4
Year 10 3 4
Year 20 3 3

unemployed (Detroit, MI)

Age: 50 | Gender: female

Wellbeing Before Policy: 2

Duration of Impact: 1.0 years

Commonness: 7/20

Statement of Opinion:

  • The relief can avert the threat of eviction in the short term.
  • Offers temporary respite while searching for employment.

Wellbeing Over Time (With vs Without Policy)

Year With Policy Without Policy
Year 1 4 2
Year 2 4 2
Year 3 3 2
Year 5 2 2
Year 10 2 2
Year 20 1 1

self-employed (Boise, ID)

Age: 60 | Gender: male

Wellbeing Before Policy: 5

Duration of Impact: 2.0 years

Commonness: 8/20

Statement of Opinion:

  • Some financial relief would assist in maintaining both personal and business expenses.
  • Not significant but still helpful in managing cash flow.

Wellbeing Over Time (With vs Without Policy)

Year With Policy Without Policy
Year 1 5 5
Year 2 5 5
Year 3 5 5
Year 5 5 5
Year 10 5 5
Year 20 5 5

Cost Estimates

Year 1: $22400000000 (Low: $17500000000, High: $27500000000)

Year 2: $22400000000 (Low: $17500000000, High: $27500000000)

Year 3: $0 (Low: $0, High: $0)

Year 5: $0 (Low: $0, High: $0)

Year 10: $0 (Low: $0, High: $0)

Year 100: $0 (Low: $0, High: $0)

Key Considerations