Search

Search bills, members, committees and pages...

Sign In

H.R. 9064

U.S. House•In House Committee

Summary

H.R. 9064, to amend the Internal Revenue Code of 1986 to temporarily increase the capital gains exclusion for any qualifying senior who sells a principal residence during a qualifying year, and for other purposes, was introduced in the House on May 29, 2026 by Rep. Nicole Malliotakis (R) with 1 co-sponsor. It was referred to Ways And Means, and last saw action on May 29, 2026: Referred to the House Committee on Ways and Means.

Record

Text

H.R. 9064 has 1 co-sponsor.

hb9064/introduced-in-house.txt
119 HR 9064 IH: To amend the Internal Revenue Code of 1986 to temporarily increase the capital gains exclusion for any qualifying senior who sells a principal residence during a qualifying year, and for other purposes.
 U.S. House of Representatives
 2026-05-29
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 I  119th CONGRESS  2d Session  H. R. 9064  IN THE HOUSE OF REPRESENTATIVES   May 29, 2026   Ms. Malliotakis  introduced the following bill; which was referred to the  Committee on Ways and Means    A BILL
To amend the Internal Revenue Code of 1986 to temporarily increase the capital gains exclusion for any qualifying senior who sells a principal residence during a qualifying year, and for other purposes.
1.
Temporary increase to capital gains exclusion for sale of a primary residence by a senior
(a)
In general
 Section 121(b)  of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:
(6)
Special increased exclusion for sales by certain seniors during taxable years 2027 through 2030
(A)
In general
In the case of a sale or exchange of a qualifying residence after December 31, 2026, and before January 1, 2031—
(i)
in the case a qualifying senior who is not married on the date of such sale or exchange, paragraph (1) shall be applied by substituting  $1,000,000  for  $250,000 ,
(ii)
the case of married individuals who make a joint return for the taxable year of such sale or exchange, if either spouse is a qualifying senior, paragraphs (2) and (4) shall each be applied by substituting  $1,000,000  for  $500,000  each place it appears, and
(iii)
in the case of a qualifying senior who is married and makes a separate return for the taxable year of such sale or exchange, paragraph (1) shall be applied by substituting  500,000  for  $250,000. .
(B)
Qualifying senior
For purposes of this paragraph, the term  qualifying senior  means an individual who is at least 65 years old on the date of such sale or exchange.
(C)
Qualifying residence
For purposes of this paragraph, the term  qualifying residence  means a principal residence that has been owned by the taxpayer (in the case of a joint return, by either spouse) for at least 25 years.
 .
(b)
Effective date
The amendment made by this section shall apply to taxable years beginning after December 31, 2026.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2026-05-29
  2. Passed House
  3. Passed Senate
  4. Conference
  5. To President
  6. Became Law

To amend the Internal Revenue Code of 1986 to temporarily increase the capital gains exclusion for any qualifying senior who sells a principal residence during a qualifying year, and for other purposes.

Sponsors

Rep. Nicole Malliotakis (R) sponsors H.R. 9064, and 1 member has co-sponsored it.

Committees

H.R. 9064 went before 1 committee: Ways and Means.

Ways and Means
Ways and Means
Referred To · May 29, 2026 · 1,160 Bills

Actions

H.R. 9064 has taken 2 actions since May 29, 2026.

ChamberAction
May 29, 2026
House
Introduced in House
May 29, 2026
House
Referred to the House Committee on Ways and Means.Ways and Means Committee

Votes

H.R. 9064 has not gone to a roll call.

Titles

H.R. 9064 goes by 2 titles.

  • To amend the Internal Revenue Code of 1986 to temporarily increase the capital gains exclusion for any qualifying senior who sells a principal residence during a qualifying year, and for other purposes. — Official Title as Introduced
  • To amend the Internal Revenue Code of 1986 to temporarily increase the capital gains exclusion for any qualifying senior who sells a principal residence during a qualifying year, and for other purposes. — Display Title

Lobbying

1 client hired 1 firm and 2 registered lobbyists who named H.R. 9064 in 1 quarterly filing, 2026. Reported under the Lobbying Disclosure Act; a filing’s income covers everything its registrant worked that quarter, so the amounts below are the filings’, not this bill’s.

Filed under Housing, Immigration, Taxation/Internal Revenue Code, Veterans.

Clients

Who paid to be heard, by how many filings named the bill.

ClientBusinessStateFirmsFilingsReported
AMERICAN SENIORS HOUSING ASSOCIATION—District of Columbia11—

Firms

Registrants who filed on the bill, by filings.

RegistrantClientsFilingsReported
AMERICAN SENIORS HOUSING ASSOCIATION11—

Lobbyists

Named on the filings that cite the bill.

LobbyistFirmsClientsFilings
DAVID SCHLESS111
JEANNE MCGLYNN111

Filings

The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.

ClientRegistrantPeriodReportedDocument
AMERICAN SENIORS HOUSING ASSOCIATIONAMERICAN SENIORS HOUSING ASSOCIATION2026 second_quarter$75K2nd Quarter - Report

Classification

The Congressional Research Service files H.R. 9064 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 9064’s is Taxation.

hr9064/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 9064, as entered in the Congressional Record.

[Congressional Record Volume 172, Number 91 (Friday, May 29, 2026)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Ms. MALLIOTAKIS:H.R. 9064.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8[Page H3741]

Source: congress.gov · legiscan.com