This bill restricts large investment firms and wealthy individuals from purchasing and profiting from single-family homes. Specifically, it targets "specified large investors"—entities with assets exceeding $100 million—by prohibiting them from deducting mortgage interest, insurance costs, and depreciation expenses on single-family homes (1-4 unit properties) they own. The bill also imposes a tax equal to the full sale price when these large investors sell single-family homes, and it bars federal mortgage agencies (Fannie Mae, Freddie Mac, and Ginnie Mae) from financing mortgages for such investors. The restrictions take effect 18 months after enactment and include exceptions for investors building new homes or substantially rehabilitating properties, as well as for non-profit organizations and government entities. Revenue generated from the excise tax would be deposited into the Housing Trust Fund to support affordable rental housing for low-income and homeless families.