HR4327119th CongressWALLET

No Tax on Home Sales Act

Sponsored By: Representative Greene (GA)

Introduced

Summary

Removes fixed dollar caps on the tax exclusion for gain from selling a principal residence. This bill would rewrite Section 121 of the Internal Revenue Code to eliminate statutory dollar limits on that exclusion and adjust cross-references in the code so the exclusion no longer relies on a fixed dollar amount.

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  • Homeowners and families who sell their main home would be able to exclude gain without a statutory dollar cap, which could reduce tax owed on large gains for sales after enactment.
  • Tax professionals and the IRS would apply the exclusion under the revised Section 121 language and updated cross-references instead of the previous dollar-limited rules.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

No cap on home sale tax break for homeowners

If enacted, you could exclude the profit from selling your main home without a fixed dollar cap. You would still need to meet the ownership and use tests under current law. This would apply only to sales or exchanges after the date the bill becomes law. If you qualify, this could lower the income tax you owe when you sell.

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Sponsors & CoSponsors

Sponsor

Greene (GA)

GA • R

Cosponsors

  • Rep. Owens, Burgess [R-UT-4]

    UT • R

    Sponsored 7/14/2025

  • Rep. Taylor, David J. [R-OH-2]

    OH • R

    Sponsored 9/15/2025

  • Rep. Hamadeh, Abraham J. [R-AZ-8]

    AZ • R

    Sponsored 11/4/2025

  • Rep. Alford, Mark [R-MO-4]

    MO • R

    Sponsored 12/3/2025

  • Harris (NC)

    NC • R

    Sponsored 3/12/2026

  • Rep. Correa, J. Luis [D-CA-46]

    CA • D

    Sponsored 3/18/2026

  • Mann

    KS • R

    Sponsored 4/9/2026

Roll Call Votes

No roll call votes available for this bill.

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