Suppliers and NAAPAC

Why is NAAPAC important to the supplier community? 

NAAPAC is a key advocacy tool for influencing federal policy decisions that directly affect the rental housing industry, including the businesses that supply goods and services to it.

NAAPAC is all about one thing: advocating for the apartment industry. We need to support lawmakers who strengthen our industry and implement policies that benefit rental community owners, property managers, and suppliers like you. From tax incentives to regulations on all sorts of products and materials, NAAPAC fights for a legislative environment where your services can thrive.

But why should suppliers care? The answer is simple: when the apartment industry thrives, suppliers thrive too. Pro-rental housing policies create a stable environment, drive industry growth, and open doors for new business opportunities. Stable housing policies mean more apartment projects, more renovations, and more demand for what you supply.  NAAPAC works tirelessly to protect YOUR interests.

How does NAAPAC achieve this? NAAPAC helps ensure that lawmakers understand the needs of our sector. NAAPAC pools personal contributions from NAA members like you to support candidates who champion our industry's priorities. Every dollar raised goes toward ensuring that multifamily housing priorities remain top of mind in legislative discussions.

As a supplier, your business is directly impacted by the policies that shape our industry. By supporting NAAPAC, you're helping secure a brighter future for rental housing—and, ultimately, for your business.

NAA 2025 Federal Legislative Priorities and Impacts on Suppliers

1. Congress must act before the provisions of the 2017 Tax Cuts and Jobs Act expire at the end of 2025. 

• Preserve expiring tax provisions. Lawmakers should promote housing investment by making permanent expiring Tax Cuts and Jobs Act provisions that reduced individual income tax rates, provided a 20-percent tax deduction for pass-through income and REIT dividends and doubled the estate tax exemption level. House-passed legislation in May 2025 preserved these provisions and also increased the pass-through entity deduction to 23%, lowering taxes for the predominant business type in our industry. 
• Enact housing supply tax incentives. Congress should enact incentives to boost housing supply, including those expanding the Low-Income Housing Tax Credit, establishing a Workforce Housing Tax Credit, reinvigorating Opportunity Zones and promoting the conversion of underutilized commercial property into affordable apartments. The May 2025 House legislation did in fact expand LIHTC and revitalize Opportunity Zones. The provisions will drive more construction and development. 
• Protect current tax law from onerous revenue raisers. Revenue raisers that would harm housing investment, such as those targeting carried interest and like-kind exchanges, should be rejected. In the House-passed bill, these provisions were left alone, allowing for continued investment in apartment communities. 

2. Eliminate the temporary, federal notice-to-vacate language from the CARES Act which continues to interfere with states’ eviction processes and increase financial risk for housing providers and renters alike by enacting the Respect State Housing Laws Act (S.470/H.R. 1078). The more owners and operators are forced to carry months and years of arrears, the more likely they are unable to invest in needed maintenance and amenities for their properties. 

3. Sustainably improve housing provider participation in the Section 8 Housing Choice Voucher (HCV) Program and increase affordable housing options for renters and their families by enacting the Choice in Affordable Housing Act. (S. 890/H.R. 1981) Source of income mandates are not the right policy solution to address the Program’s challenges. Cutting red tape will increase occupancy, which in turn should increase demand for amenities and maintenance. 

4. Enact legislation to incentivize state and local governments to reduce barriers to the development of new rental housing. Lawmakers must encourage federal investment in the preservation and production of affordable housing. Growing the supply of units means more construction, development, amenities and maintenance.