The purpose of the Make American Housing Affordable (MAHA) Act of 2026 is to help make housing more affordable for individuals purchasing their first home. This legislation introduces a new tax credit aimed at easing the financial burden of buying a home, particularly for those who may struggle with high housing costs. The key provision of this act is the establishment of a housing affordability credit. Eligible individuals can receive a tax credit of $5,000 when they purchase a principal residence. If they are filing jointly with a spouse, the credit doubles to 0,000.