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.

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.