Taxation: capital gains and losses: single-family rental homes.

Legislative status

1. Introduced
2. In Committee
3. Reported by Committee
4. Floor Vote Scheduled
5. Passed One Chamber
6. Passed Both Chambers
7. Sent to Executive
8. Signed into Law

Summary

The bill stops landlords who own fifty or more single‑family rental properties from deferring capital‑gains tax when they exchange one rental for another like‑kind property. It applies to exchanges completed on or after Jan 1 2026 and adds new sections to the Revenue and Taxation Code. The change would increase state tax revenue and target large rental investors.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

Hearings

• Revenue and Taxation Committee Hearing
  Revenue and Taxation · Apr 27, 2026
• Revenue and Taxation Committee Hearing
  Revenue and Taxation · Apr 6, 2026
• Revenue And Taxation
  Revenue And Taxation · Apr 6, 2026

History

1. Apr 27, 2026In committee: Set, second hearing. Held under submission.
2. Apr 21, 2026Re-referred to Com. on REV. & TAX.
3. Apr 20, 2026From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
4. Apr 6, 2026In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
5. Mar 2, 2026Referred to Com. on REV. & TAX.
6. Jan 21, 2026From printer. May be heard in committee February 20.
7. Jan 20, 2026Read first time. To print.

Sponsors

• Haney · sponsor

Bill text

Opens the legislature’s own copy.

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