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Congress·In Committee·H.R. 7400

Making Homeownership Affordable Again Act

House Bill Would Eliminate Federal Taxes on Home Sale Profits to Boost Housing Supply

2 months ago·View on Congress.gov

Legislative Progress

House
Senate
President
Law

Key Points

  • This bill would change tax laws so that homeowners do not have to pay federal income tax on any of the profit they make when selling their primary home. Currently, the law only allows individuals to keep $250,000 and married couples to keep $500,000 of profit tax-free.
  • It also creates a new incentive for selling to first-time homebuyers. Usually, you must live in a house for at least two years to get a tax break on the sale, but this bill would waive that requirement if the buyer is someone who hasn't owned a home in the last three years.
  • The goal is to encourage more people to put their houses on the market. By removing the tax 'penalty' for high-value sales, supporters hope to increase the number of homes available for sale and make it easier for new buyers to enter the market.
  • If passed, these changes would apply to any home sales that happen after the bill is officially signed into law. This could save some homeowners tens or even hundreds of thousands of dollars in taxes, especially in areas where home prices have grown significantly over time.
TaxesHousing

Impact Analysis

Personal Impact

The bill aims to increase the supply of homes for sale, which could help renters looking to become homeowners by putting more inventory on the market. However, the direct tax benefits only go to sellers, not buyers. The first-time homebuyer provision could modestly help renters by encouraging some sellers to target them, but the overall effect on home prices and affordability for renters is uncertain and could go either way.

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ImpactCertaintyScopeDurationSentiment

Broader Impacts

Score
Scores: -5 (harmful) to +5 (beneficial)Short-term: 0-2 yearsLong-term: 10-30 years

Milestones

2 milestones2 actions
Feb 5, 2026House

Referred to the House Committee on Ways and Means.

Feb 5, 2026

Introduced in House

The bill was officially filed and given a number. It now enters the legislative queue.

Votes

No votes have been recorded for this legislation yet.

Source Information

Document Type

Congressional Bill

Official Title

Making Homeownership Affordable Again Act

Bill NumberHR 7400
Congress119th Congress
ChamberHouse of Representatives
Latest ActionReferred to the House Committee on Ways and Means.

Sponsor

Cosponsors

(1)
R: 1

Analysis generated by AI. Always verify with official sources.