Bill

Bill > HR7034


US HR7034

US HR7034
To amend the Internal Revenue Code of 1986 to eliminate the dollar limitations on the exclusion of gain from sales of principal residences, and for other purposes.


summary

Introduced
01/13/2026
In Committee
01/13/2026
Crossed Over
Passed
Dead

Introduced Session

119th Congress

Bill Summary

A BILL To amend the Internal Revenue Code of 1986 to eliminate the dollar limitations on the exclusion of gain from sales of principal residences, and for other purposes.

AI Summary

This bill proposes to amend the Internal Revenue Code of 1986 to remove the existing dollar limits on the amount of profit (gain) that individuals can exclude from their taxable income when they sell their main home, also known as their principal residence. Currently, there are specific dollar amounts that cap this exclusion, but this legislation would eliminate those caps, allowing homeowners to exclude the entire gain from the sale of their primary home, regardless of how large that gain might be, for sales and exchanges that occur after the bill becomes law.

Committee Categories

Budget and Finance

Sponsors (7)

Last Action

Referred to the House Committee on Ways and Means. (on 01/13/2026)

bill text


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