S3332-119

In Committee

More Homes on the Market Act

119th Congress Introduced Dec 3, 2025

Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.

Summary

What This Bill Does

Doubles the capital gains exclusion for the sale of a principal residence and indexes the exclusion amounts for inflation.

Who Benefits and How

Homeowners selling their primary residences can exclude more gain from tax, which may encourage more homes to come onto the market.

Who Bears the Burden and How

Federal tax revenue would fall relative to current law, and the Treasury would administer higher, inflation-adjusted exclusion amounts.

Key Provisions

  • Raises the single-filer home-sale exclusion from $250,000 to $500,000.
  • Raises the joint-filer exclusion from $500,000 to $1,000,000.
  • Indexes the updated exclusion amounts for inflation after 2025.

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers.

At a Glance

What This Bill Does

Doubles the capital gains exclusion for the sale of a principal residence and indexes the exclusion amounts for inflation.

Key Policy Areas

Housing, Finance, Government Operations

Primary Purpose

Doubles the capital gains exclusion for the sale of a principal residence and indexes the exclusion amounts for inflation.

Policy Domains

Housing Finance Government Operations

Main Provisions

Identified Gains
Contextual inference, no direct clause citation
  • Homeowners selling primary residences
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: is

Contextual inference, no direct clause citation

Identified Costs
Contextual inference, no direct clause citation
  • Federal budget
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: is

Contextual inference, no direct clause citation

Legislative Progress

In Committee
Introduced Committee Passed
Dec 3, 2025

Mr. Cornyn (for himself, Mr. Bennet, Mr. Daines, Mr. Schiff, …

Dec 3, 2025

Read twice and referred to the Committee on Finance.

Dec 3, 2025

Introduced in Senate

Stakeholder Effects

cui bono?

How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.

Real Estate
1 mention across 1 clause
+1 positive

Homeowners selling primary residences

Government
1 mention across 1 clause
-1 negative

Federal budget

1/2
sections analyzed
Full impact breakdown

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Housing Finance Government Operations

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology