This comprehensive bill, titled the "Housing Is a Human Right Act of 2025," seeks to address the multifaceted issue of homelessness by tackling its root causes, meeting the needs of affected individuals, and transitioning communities toward universal housing. A central tenet is to end the **penalization of homelessness**, which involves imposing criminal or civil penalties on individuals for necessary human activities like sleeping or resting. The legislation authorizes the Attorney General to provide grants for developing **alternatives to penalizing homelessness**, including diversion programs focused on harm reduction and mobile crisis intervention teams. It also establishes the **CDBG Plus Program** under HUD, a new initiative dedicated to reducing homelessness, housing instability, and cost burdens, with a priority on low-income households and populations at higher risk of homelessness. This program supports activities such as affordable housing construction, public services, and infrastructure for basic human needs, explicitly prohibiting funds for entities that penalize homelessness. Significant funding is authorized for existing programs, including the Emergency Solutions Grant, Continuum of Care, and FEMA's Emergency Food and Shelter grants, with expanded eligible activities and non-discrimination requirements. These programs, along with the CDBG Plus Program, will be partially funded by new tax code amendments. These amendments introduce taxes on **luxury real property transfers** exceeding $10 million, **real property secrecy transfers** involving anonymous entities, and a **mass landlord rental tax** for large property owners. To receive federal assistance, governmental units must adopt **Housing First** strategies, cease penalizing homelessness, address structural bias, facilitate personal identification for homeless individuals, and ensure voting access. All entities receiving funds must implement written non-discrimination policies, explicitly including gender-related identity. Non-governmental entities receiving substantial funding must also ensure staff are trained in harm reduction, trauma-informed care, and cultural competency. The bill permanently authorizes the **United States Interagency Council on Homelessness**, enhancing its functions to promote evidence-based practices like Housing First and address disparities faced by high-risk populations. A new advisory board, with significant representation from individuals with lived experience of homelessness, will provide guidance and oversight to the Council. Additionally, the Election Assistance Commission is mandated to study and provide grants to facilitate **voting access** for homeless and housing-unstable individuals, addressing barriers like irregular addresses and voter ID laws.