This bill establishes a new federal business tax credit to encourage the sale of manufactured home communities to resident-owned cooperatives or non-profit organizations. It aims to preserve affordable housing and provide stability for manufactured homeowners, who often own their homes but not the land, making them vulnerable to displacement. The legislation recognizes that resident or non-profit ownership can protect these communities from rent increases and closures. The bill introduces a tax credit equal to 75 percent of the qualified gain from the sale of real property for use as a manufactured home community. To qualify, the sale must be made to a qualified manufactured home community cooperative or corporation , defined as a resident-controlled cooperative or non-profit entity. A critical requirement is a binding covenant ensuring the property remains a manufactured home community for at least 50 years. Both seller and buyer must affirm compliance, and the buyer is liable for a tax of 20 percent of net proceeds if the covenant is violated. This measure seeks to foster long-term affordability and wealth-building opportunities for low-income homeowners.