Stop Predatory Investing Act

This bill disallows tax deductions for interest and depreciation on single-family rental properties owned by large-scale investors. It specifically targets owners with 50+ such properties (defined as "disqualified single family property owners"), preventing them from deducting mortgage interest or depreciation expenses for these rentals. Exceptions apply if the property is sold to an individual for their primary residence or to a qualified nonprofit organization focused on affordable housing. The policy aims to limit tax benefits for institutional landlords while preserving incentives for sales that support affordable housing.