Stop Wall Street Landlords Act of 2026 imposes tax on transfers of single-family homes by large investors and disallows certain deductions.
The Stop Wall Street Landlords Act of 2026 amends the Internal Revenue Code to impose a tax on the sale or transfer of single-family homes by specified large investors. It also disallows deductions for certain expenses related to the ownership of such homes. The bill defines a specified large investor as any person with assets exceeding $100 million. Exceptions include homes used as principal residences by individual investors and federally-assisted buildings.
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- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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