H.R.7034

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.

Introduced·1/13/26

Federal HB7034 would remove the dollar limits on the tax-free exclusion for gains from selling a principal residence.

Federal HB7034 proposes to amend the Internal Revenue Code to eliminate dollar limitations on the exclusion of gain from sales of principal residences. This means that individuals selling their main home would no longer face a cap on the amount of profit they can exclude from their taxable income. The bill makes conforming amendments to relevant sections and specifies that these changes would apply to sales and exchanges occurring after the bill's enactment.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Ways And Means Committee
Next
Committee decision

Sponsors

Democratic CaucusRepublican Caucus

History

Jan 13

House

Introduced in House

Jan 13

House

Referred to the House Committee on Ways and Means.