# DASH Act Summary
The Decent, Affordable, Safe Housing for All Act (DASH Act) is a comprehensive housing bill that provides rental vouchers for homeless individuals, increases funding for affordable housing development, and includes significant tax incentives for housing construction and homeownership.
**Primary Housing Assistance Programs:**
The bill establishes a new rental voucher program for people experiencing homelessness or at risk of homelessness with incomes below 50% of area median income. Starting in fiscal year 2026, the federal government will provide 250,000 vouchers initially, expanding to 400,000 annually. The program requires public housing agencies to partner with homelessness service providers and child welfare agencies to identify eligible recipients. Service coordinators must be hired to provide case management, and supportive services including health care, substance abuse treatment, job training, and education assistance must be made available to voucher holders. The bill appropriates unlimited direct funding for vouchers plus $300 million annually through 2031 for administrative fees and service coordinator costs.
The legislation also authorizes $10 billion annually from 2026 through 2036 for the Housing Trust Fund to support land acquisition and construction of affordable rental housing for very low-income and extremely low-income households. An additional $65 million annually provides administrative support to states. Rural housing programs receive substantial new funding, including $78 million annually for farm labor housing loans and grants, $100 million for rural rental housing loans, and $2.5 billion for rural rental assistance through 2036.
**Zoning and Development Incentives:**
The bill creates grant programs to encourage pro-housing zoning reforms. Jurisdictions that eliminate single-family zoning restrictions, allow duplexes and multifamily housing, and reduce parking requirements become eligible for competitive grants ranging from $5 million to $125 million depending on population size. A separate modular construction pilot program provides $2 million annually through 2031 to promote affordable housing using factory-built construction methods.
**Tax Credits and Incentives:**
The bill introduces several new tax credits: a renters credit providing monthly rent reductions for extremely low-income tenants; a middle-income housing credit for projects serving households at 60-100% of area median income; and a neighborhood homes credit supporting homeownership in distressed communities by covering development cost gaps, up to
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