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H.R. 10883 · 119th Congress

American Home Mobility Act

In committee229 words Introduced Oct 22, 2026 · Latest action Oct 22, 2026

How far it has goneStage 2 of 6
  1. IntroducedOct 22, 2026 Done
  2. CommitteeReferred to Ways and Means Current stage
  3. House floorNot yet Not reached yet
  4. Senate floorNot yet Not reached yet
  5. Chambers agreeNot yet Not reached yet
  6. PresidentNot yet Not reached yet

Full text

No CRS summary yet · 229 words

H.R. 10883 · Introduced in House · Oct 22, 2026

SECTION 1. SHORT TITLE.

This Act may be cited as the American Home Mobility Act .

SEC. 2. NONRECOGNITION OF GAIN OR LOSS ON LIKE-KIND EXCHANGES OF CERTAIN RESIDENTIAL REAL PROPERTY.

(a) In general. Section 1031(a)(1) of the Internal Revenue Code of 1986 is amended— (1) by striking recognized on the exchange of real property and inserting recognized on— (A) the exchange of real property , (2) by striking the period at the end and inserting , or , and (3) by adding at the end the following: (B) the exchange of real property if— (i) during the 30-year period ending on the date of the exchange, such property has been owned and used by the taxpayer as the taxpayer’s principal residence (within the meaning of section 121), and (ii) such property is exchanged solely for real property of like-kind which is to be held for use as the taxpayer’s principal residence (within such meaning). .

(b) Conforming amendments. (1) The heading of section 1031 of such Code is amended by inserting , or held for use as principal residence after investment . (2) The item relating to section 1031 in the table of sections for part III of subchapter O of chapter 1 of such Code is amended by inserting , or held for use as principal residence after investment .

(c) Effective date. The amendments made by this section shall apply to exchanges completed after December 31, 2026.

Shown here because the text is under 500 words. Open on Congress.gov

Who lobbies on it

No lobbying filing on file names H.R. 10883.

Organizations that named H.R. 10883 in a quarterly lobbying report. Covers organizations with a PAC on file; reports from organizations without one aren’t loaded yet. Spend is the organization’s total across all issues: reports don’t split spending by bill. Source: Senate lobbying disclosures (LD-2) from lda.gov; quotes are word for word from the “specific lobbying issues” field.

Actions

2 actions · newest first
  1. Oct 22, 2026Referred to the House Committee on Ways and Means.
  2. Oct 22, 2026Introduced in House