Us Congress 2023-2024 Regular Session

Us Congress House Bill HB1321

Introduced
3/1/23  

Caption

More Homes on the Market Act

Impact

The proposed changes are designed to benefit homeowners who wish to sell their properties, as it effectively lowers the tax implications of such transactions. This could lead to an increase in the supply of homes available on the market, potentially addressing ongoing housing shortages in certain regions. By enabling homeowners to retain more of their profit from sales, the bill intends to encourage more frequent property transactions, aiding in better equilibrium in the housing market dynamics.

Summary

House Bill 1321, titled the 'More Homes on the Market Act', proposes amendments to the Internal Revenue Code of 1986. The bill seeks to increase the exclusion of gain from the sale of a principal residence from the current limit of $250,000 to $500,000 for single filers and from $500,000 to $1,000,000 for married couples filing jointly. This significant increase aims to make it more financially feasible for individuals and families to sell their homes without facing a hefty tax burden on their capital gains, thus stimulating movement within the real estate market.

Contention

However, the bill has sparked various discussions regarding its long-term implications on the housing market and tax revenue. Critics express concerns that while the intent is to promote home sales, increasing the exclusion limits may disproportionately benefit wealthier homeowners and could lead to an erosion of tax revenues needed for public services. The potential inflation adjustment provision included in the bill raises further debates around sustainability and fairness in the tax code, emphasizing the importance of ensuring that such financial benefits are equitably accessible.

Companion Bills

US HB10009

Related Revitalizing America’s Housing Act

Similar Bills

No similar bills found.