The Decent, Affordable, Safe Housing for All Act, or DASH Act, introduces a broad range of initiatives to combat homelessness and improve housing affordability across the United States. It establishes a new, directly appropriated rental voucher program for individuals and families experiencing or at risk of homelessness, providing 250,000 vouchers in fiscal year 2026 and 400,000 annually thereafter until the need is met. This program includes administrative fees for ancillary costs like security deposits, mandates supportive services, and sets state accountability benchmarks with potential penalties for non-compliance. The bill significantly boosts funding for affordable housing development by authorizing $10 billion annually for the Housing Trust Fund from fiscal years 2026 through 2036, specifically for land acquisition and construction of housing for very low-income and extremely low-income households. It also creates a modular construction pilot program with $2 million in annual grants to promote cost-effective building methods. Furthermore, the bill encourages pro-housing development by requiring jurisdictions to report zoning information and establishing a $4 billion annual grant program for those adopting reforms like allowing duplexes and mixed-use housing, while penalizing restrictive zoning practices. For rural areas, the Act authorizes substantial loans and grants to increase and preserve affordable housing for domestic farm laborers and low-income individuals, including a $2.5 billion annual authorization for the Rural Rental Assistance program. It permanently establishes a housing preservation and revitalization program to protect existing multifamily rental housing, offering loan restructuring and 20-year rental assistance contract renewals. The bill also expands eligibility for rural housing vouchers and allocates funds for improving USDA's multifamily housing technology. On the revenue side, the bill introduces several new tax credits and modifies existing ones. It significantly increases state allocations for the Low-Income Housing Tax Credit (LIHTC) and sets aside a portion for buildings serving extremely low-income households. The bill also designates Indian and rural areas as difficult development areas for LIHTC purposes and increases the credit for buildings providing on-site supportive services. Key new tax credits include a Renters Credit , a refundable tax credit for eligible renters based on the difference between applicable rent and family payment, and a Middle-Income Housing Tax Credit , designed to incentivize housing for households up to 100% of area median income. A Neighborhood Homes Credit is established to support the construction or substantial rehabilitation of homes in distressed communities for affordable sale to qualified homeowners. Additionally, a refundable First-Time Homebuyer Credit of up to $15,000 is introduced, with an option for transfer to lenders to reduce down payments. Finally, the bill makes several other tax law changes to support housing. It allows a deduction for qualified principal residence losses up to $100,000, repeals the limitation on personal casualty loss deductions, and makes permanent the exclusion from gross income of discharged qualified principal residence indebtedness. These provisions collectively aim to create a more accessible and equitable housing market across various income levels and geographic regions.