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To amend the Internal Revenue Code of 1986 to give individuals with deceased spouses the same exclusion of gain from the sale of a principal residence as is allowed to married couples, regardless of how much time has passed since such death.

2/12/2026, 9:06 AM

Summary of Bill HR 7349

The bill "To amend the Internal Revenue Code of 1986" (H.R. 7349) in the 119th Congress, introduced on February 4, 2026, aims to provide individuals with deceased spouses the same exclusion of gain from the sale of a principal residence as married couples, irrespective of the duration since the spouse's death.

Current Status of Bill HR 7349

Bill HR 7349 is currently in the status of Bill Introduced since February 4, 2026. Bill HR 7349 was introduced during Congress 119 and was introduced to the House on February 4, 2026.  Bill HR 7349's most recent activity was Referred to the House Committee on Ways and Means. as of February 4, 2026

Bipartisan Support of Bill HR 7349

Total Number of Sponsors
1
Democrat Sponsors
0
Republican Sponsors
1
Unaffiliated Sponsors
0
Total Number of Cosponsors
1
Democrat Cosponsors
1
Republican Cosponsors
0
Unaffiliated Cosponsors
0

Policy Area and Potential Impact of Bill HR 7349

Primary Policy Focus

Alternate Title(s) of Bill HR 7349

To amend the Internal Revenue Code of 1986 to give individuals with deceased spouses the same exclusion of gain from the sale of a principal residence as is allowed to married couples, regardless of how much time has passed since such death.
To amend the Internal Revenue Code of 1986 to give individuals with deceased spouses the same exclusion of gain from the sale of a principal residence as is allowed to married couples, regardless of how much time has passed since such death.

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