II 116th CONGRESS 1st Session S. 2571 IN THE SENATE OF THE UNITED STATES September 26, 2019 Mrs. Shaheen (for herself and Ms. Smith ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to allow a business credit for gain from the sale of real property for use as a manufactured home community, and for other purposes.