卖自住房免资本利得税的提案，过了吗？（2026 年 10 月更新）
简单回答： 没有。截至 2026 年 10 月，国会里两个相关提案都还停在众议院委员会，没有表决，更没有成为法律。现在卖自住房，仍然按联邦现行规则：单身最多免 25 万美元资本利得，夫妻合并申报最多免 50 万，前提是卖房前 5 年里至少住满 2 年。
现行规则
联邦税法第 121 条规定了自住房的资本利得免税额度。这两个数字是 1997 年定的，将近三十年没有按通胀调整。南加州很多老屋主当年几十万买的房子，现在值一两百万，增值早就超过了免税额度，超出部分要交税。
两个提案
- No Tax on Home Sales Act（H.R. 4327）： 2025 年 7 月 10 日在众议院提出，交给筹款委员会（Ways and Means）。内容是取消第 121 条的金额上限，卖自住房的资本利得全部免联邦税。2026 年 1 月主要提案人改为众议员 Alford，之后陆续有议员联署，但委员会没有审议。
- More Homes on the Market Act（H.R. 1340）： 2025 年 2 月由两党议员再次提出，把额度提高到单身 50 万、夫妻 100 万。全美地产经纪人协会（NAR）支持这个提案，它之前几届国会也提过，都没有通过。
对现在想卖房的人意味着什么
- 按现行规则算账。 提案能不能通过、什么时候通过、通过后从哪天开始适用，都说不准。等法案和等买家是两回事，错过合适的买家，损失可能比税还大。
- 先算清楚超额部分。 请会计师按您的买入价、装修改善的花费和预计卖价，算一下超出免税额度的部分大概要交多少税。装修改善的花费可以加进成本，单据要保存好。
- 加州州税要另看。 就算联邦以后改了，加州州税是否跟着改，要看加州自己立法。
- 出租过的房子另有规定。 自住房出租过、或者有折旧的，免税额度的计算更复杂。
我们会继续关注这两个提案，有进展会更新这篇文章。卖房的时间安排、escrow 费用，可以致电 (714) 470-0170 或加微信 jly54301 先问清楚。以上不构成税务建议。
常见问题
联邦现行规则是单身最多免 25 万美元、夫妻合并申报最多免 50 万，前提是卖房前 5 年里至少住满 2 年。
法案能不能通过、什么时候生效都不确定。建议按现行规则算账，再结合自己的买家和时间安排决定，具体请问会计师。
不一定。加州州税是否跟随联邦的变化，要看加州自己立法。
Will Home Sales Become Tax-Free? Where the Bills Stand (October 2026)
Short answer: No. As of October 2026, both bills are still sitting in a House committee. Home sellers still use the current federal rule: exclude up to $250,000 of gain ($500,000 for married couples filing jointly) if you owned and lived in the home for two of the five years before the sale.
The two bills
- No Tax on Home Sales Act (H.R. 4327): Introduced July 10, 2025 and referred to Ways and Means. It would remove the dollar caps in Section 121 entirely. In January 2026 Rep. Alford became the lead sponsor; there has been no committee action.
- More Homes on the Market Act (H.R. 1340): Reintroduced with bipartisan sponsors in February 2025. It would raise the exclusion to $500,000 for single filers and $1 million for joint filers. NAR supports it; earlier versions did not pass.
What it means if you are selling now
Plan on today''s rules. Ask your accountant to estimate tax on any gain above the exclusion, and keep receipts for improvements, which add to your basis. Even if federal law changes, California decides separately whether to conform. Homes that were rented out or depreciated have more complicated rules.
We will update this page if either bill moves. Call (714) 470-0170 or WeChat jly54301. This is not tax advice.
FAQ
Up to $250,000 for single filers and $500,000 for married couples filing jointly, if you owned and lived in the home at least two of the five years before the sale.
Whether and when either bill passes is uncertain. Plan on current rules and talk to your accountant.
Not automatically. California decides separately whether to conform.