Tax Policy Headlines Advocate 2025  
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Hundreds of rental housing professionals convened in the nation’s capital to advocate for housing policy solutions. 

In late March, more than 800 rental housing professionals gathered for Advocate, the National Apartment Association’s (NAA) annual advocacy conference and Lobby Day, for a week of impactful work to craft and support sustainable policy solutions. The conference in Washington, D.C., gave housing providers from across the country the opportunity to meet with their lawmakers in Congress and speak up for meaningful housing policies and advocate for why these solutions matter more than ever in 2025.  

Key Asks for Congress  

Comprehensive tax legislation was the primary focus of Advocate 2025 – and industry advocates promoted common-sense tax policies as a bridge toward lowering housing costs and boosting housing affordability and much-needed supply.  

In 2017, the last time tax reform was on the Congressional agenda, NAA delivered key tax victories for the rental housing industry through the Tax Cuts and Jobs Act (TCJA). These wins included: Lower individual tax rates, the 20% business income deduction, an expanded estate-tax exemption and bonus depreciation.  

The 2017 TCJA is scheduled to expire at the end of this year, and housing professionals advocated for a stronger foundation. More specifically, attendees advocated Congress to:  

  • Preserve the 20% qualified business income deduction, which would ultimately boost long-term housing affordability for America’s more than 40 million renters;  
  • Enact expansions to the Low-Income Housing Tax Credit (LIHTC), broadening a longstanding and successful national public-private partnership to increase affordable housing options for those most in need; and  
  • Protect business’ ability to claim state and local tax (SALT) deductions for property taxes, which avoids artificially raising property taxes by nearly 40%, ultimately saving jobs and promoting housing affordability.  

Comprehensive tax legislation will be the primary focus of the 119th Congress in the weeks and months to come, and rental housing professionals set the stage with clear, effective tax policy solutions at Advocate. To learn more about tax policy, visit naahq.org/tax-reform-policy.  

Beyond tax policy, industry advocates continued to urge Congress to pass bipartisan and bicameral legislation that would eliminate any ambiguity that the federal CARES Act’s Notice to Vacate requirement ended in 2020. Still a contested issue in courts across the country, the requirement remains in place sporadically against Congressional intent because of a drafting error in the law’s initial language.   

In February, Representatives Barry Loudermilk (R-Ga.-11) and Vicente Gonzalez (D-Texas-34) and Senators Bill Hagerty (R-Tenn.) and Cindy Hyde-Smith (R-Miss.) reintroduced the Respect State Housing Laws Act (S. 470/H.R. 1078). NAA worked alongside these lawmakers and real estate industry coalition partners to secure the important reintroduction of this bill, which would remove any ambiguity around the CARES Act language and restore routine housing operations nationwide.  

Change in Washington  

Industry advocates saw a rapidly changing federal policy landscape in Washington, D.C. Republicans now control both chambers of Congress as well as the White House.  

CBS News’ Margaret Brennan, moderator of “Face the Nation with Margaret Brennan” and Chief Foreign Affairs Correspondent, outlined many of these themes in her keynote address to Advocate attendees.  

“Asking tough questions is quite literally my job,” and it’s hard to do now, said Brennan. She recognized there has been a shift in the ways that technology is consumed, emphasizing how artificial intelligence is a part of the changing political landscape in Washington, D.C. Brennan urged attendees to “connect the dots” from the bigger political picture to housing, especially when meeting with members of Congress. Other topics that were discussed include how tariffs and trade deals will affect the future of the economy.  

“We are here to do what we can to support this industry,” said Alan King, 2025 NAA Chair of the Board, prior to introducing Brennan.  

Building Relationships; Affecting Lasting Change  

Across nearly 260 Lobby Day meetings with members of Congress and their staff, rental housing industry advocates expressed hope about their ability to affect meaningful housing policy change.  

“One of the meetings we were arranging, there was a drop-down menu on the Member’s website with... 15 or 18 topics; housing wasn’t even something you could select. So, getting in front of people and just letting them know that there are things [they] can do even at the federal level,” said Harriet Baldwin, Head of Operations at Courage Property Management LLC and co-chair of the Apartment Professionals Trade Society of New York Legislative Committee.  

“We are the people who actually live in these districts. We are the boots on the ground working through the rental housing industry,” said Tess Vogler, Senior Marketing Manager with RADCO. “When you’re so far separated from it, it’s very hard to have that small, detailed view when you’re more of a big-picture player in that, but also it’s an opportunity for us to put a face to an industry that a lot of the times is demonized.”  

Advocate attendees met in Washington to make their representatives aware of the rental housing industry. “I find in some of these meetings—my third year here—that many of the people we meet with have little to no understanding of what [housing providers] do. So, bringing awareness to that is what can shift their view on some of the issues,” said Samantha Simpson, Esq., Partner and Director of the North Carolina Landlord/Tenant Department with Brownlee, Whitlow, & Praet.  

“This directly impacts our business, so it’s important for us, local constituents, to come in and explain the more granular details of how this impacts us at a local level,” said Shane Raby, Regional Portfolio Manager, Multifamily with Continental Realty Corporation. However, there are potential communication breakdown challenges that can happen, especially when discussions aren’t happening in the same room. “To be able to appeal to them and explain our stance in person, one-on-one and advocate for what our businesses and who we represent need, that’s why it’s so important to be here to help paint that picture of how it impacts us at a local level.”  

Rental housing professionals are providing an understanding of the industry for their representatives, who are working with many different challenges at home and abroad.  

 “A lot of the issues that we speak about have to do with housing affordability,” said Misty Haskins, Area Vice President with RKW Residential. However, that doesn’t solely translate to building and development costs. “The topics we’re discussing today, including the CARES Act, directly impact property operations. Many people don’t realize that when we lack the necessary support to navigate the non-payment eviction process, it directly affects property values—ultimately impacting our entire industry.”  

During Advocate, NAA’s Executive Committee met with Mark Calabria, Associate Director for Treasury, Housing and Commerce at the White House Office of Management and Budget; and Jordan Wood, Senior Associate Director of the White House Office of Public Liaison, to discuss shared goals of boosting the nation’s housing supply, reducing regulations and lowering costs for American families. 

Coming Together  

Advocates continue looking toward the future and how they can help shape the rental housing industry. NAAPAC is here to meet the rising challenges of the industry through credibility, conviction and strength. “We came together to make a difference,” said Mark Hurley, NAA Board Secretary, in his closing remarks. Advocacy has its rewards, so celebrate the hard-fought wins. Bipartisan support for the Respect State Housing Laws Act grew in part to the effort and dedication of the rental housing industry in Washington, D.C. However, getting involved doesn’t solely translate to a yearly trip to the nation’s capital. Rental  
housing professionals are advocating in their home districts as well, ensuring the industry’s voice is heard and understood.  

 

Samantha Taherian is NAA’s Public Affairs Manager.  

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