--- title: "Housing Affordability in 2026: Reform the Primary Residence Exclusion to Unlock Inventory" description: Unlock the potential of your real estate investments by understanding key 1031 exchange reporting requirements and strategies for deferring capital gains taxes. image: https://www.1031corp.com/hubfs/Feb_2026_Housing_Affordability_Blog_Hero_Image.jpg --- [![1031-logo](https://www.1031corp.com/hubfs/1031-logo.svg "1031-logo")](https://www-1031corp-com.sandbox.hs-sites.com/) ** [![Start Your Exchange](https://no-cache.hubspot.com/cta/default/26654/f9e599c2-2c31-4c06-999b-e4115ff7d59b.png)](https://cta-redirect.hubspot.com/cta/redirect/26654/f9e599c2-2c31-4c06-999b-e4115ff7d59b) This is a search field with an auto-suggest feature attached. - There are no suggestions because the search field is empty. [![Share on facebook](https://7528309.fs1.hubspotusercontent-na1.net/hub/7528309/hubfs/raw_assets/public/mV0_d-web-default-modules_hubspot/img/facebook-color.png?width=24&name=facebook-color.png) ](http://www.facebook.com/share.php?u=https%3A%2F%2Fwww.1031corp.com%2Fexchanging-thoughts-blog%2Fhousing-affordability-in-2026-reform-section-121-to-unlock-inventory%3Futm_medium%3Dsocial%26utm_source%3Dfacebook) [![Share on linkedin](https://7528302.fs1.hubspotusercontent-na1.net/hub/7528302/hubfs/raw_assets/public/mV0_d-web-default-modules_hubspot/img/linkedin-color.png?width=24&name=linkedin-color.png) ](http://www.linkedin.com/shareArticle?mini=true&url=https%3A%2F%2Fwww.1031corp.com%2Fexchanging-thoughts-blog%2Fhousing-affordability-in-2026-reform-section-121-to-unlock-inventory%3Futm_medium%3Dsocial%26utm_source%3Dlinkedin) [![Share on twitter](https://7528302.fs1.hubspotusercontent-na1.net/hub/7528302/hubfs/raw_assets/public/mV0_d-web-default-modules_hubspot/img/x-twitter-color.png?width=24&name=x-twitter-color.png) ](https://twitter.com/intent/tweet?original_referer=https%3A%2F%2Fwww.1031corp.com%2Fexchanging-thoughts-blog%2Fhousing-affordability-in-2026-reform-section-121-to-unlock-inventory%3Futm_medium%3Dsocial%26utm_source%3Dtwitter&url=https%3A%2F%2Fwww.1031corp.com%2Fexchanging-thoughts-blog%2Fhousing-affordability-in-2026-reform-section-121-to-unlock-inventory%3Futm_medium%3Dsocial%26utm_source%3Dtwitter&source=tweetbutton&text=) [![Share on email](https://7528311.fs1.hubspotusercontent-na1.net/hub/7528311/hubfs/raw_assets/public/mV0_d-web-default-modules_hubspot/img/email-color.png?width=24&name=email-color.png) ](mailto:?subject=Check%20out%20https%3A%2F%2Fwww.1031corp.com%2Fexchanging-thoughts-blog%2Fhousing-affordability-in-2026-reform-section-121-to-unlock-inventory%3Futm_medium%3Dsocial%26utm_source%3Demail%20&body=Check%20out%20https%3A%2F%2Fwww.1031corp.com%2Fexchanging-thoughts-blog%2Fhousing-affordability-in-2026-reform-section-121-to-unlock-inventory%3Futm_medium%3Dsocial%26utm_source%3Demail) ![](https://www.1031corp.com/hubfs/Feb_2026_Housing_Affordability_Blog_Hero_Image.jpg) # Housing Affordability in 2026: Reform the Primary Residence Exclusion to Unlock Inventory Posted by [Margo McDonnell, CRE, CES®](https://www.1031corp.com/exchanging-thoughts-blog/author/margo-mcdonnell-cre-ces) | Tue, Mar 10, 2026 Housing affordability continues to be a dominant issue in 2026. Recent national headlines highlighted that President Donald Trump called for a ban on large institutional investors from purchasing single-family homes, framing it to make homeownership more accessible for Americans. But while such proposals generate significant public attention, banning institutional buyers alone won’t fix the housing shortage. A far more effective solution would be to reform Internal Revenue Code Section 121 (the capital gains exclusion on the sale of a primary residence) to unlock existing housing inventory and give more Americans the opportunity to buy.   **The Housing Inventory Shortage Is the Core Issue** America’s housing market in 2026 continues to struggle with chronic housing supply shortages due to: Restricting who can buy homes does not increase supply; it only changes *who* competes for the limited homes already on the market. True affordability requires *more homes for sale* not just fewer buyers competing for them.   **What President Trump Called for and Why It Matters** In early 2026, President Trump used social media and public statements to say he would ban large institutional investors from buying single-family homes, asserting that such a step would help improve housing affordability and expand opportunities for homebuyers. While this proposal is timely and politically resonant, it does not directly expand the housing supply or encourage more homeowners to list their houses for sale. In fact, restricting certain buyers might inadvertently reduce market liquidity and slow housing turnover — precisely the opposite of what’s needed to make homes more affordable. **The Lock-In Effect: Why Homeowners Don’t Sell** One of the most significant but often overlooked issues in the housing market is the capital gains “lock-in effect” created by outdated rules in IRC Section 121. Today, homeowners can exclude: These thresholds were set in 1997 and *have not kept pace with decades of home price appreciation*. Many homeowners now have equity well above these limits. If they sell, they would face tax liabilities that make moving prohibitively expensive. As a result, many homeowners: This lock-in effect keeps millions of existing homes off the market and tightens inventory across all price ranges.   **How Reforming Section 121 Would Increase Housing Inventory** Updating or expanding the primary residence capital gains exclusion would: This is where bipartisan policy action, like the proposed “More Houses on the Market Act” introduced by Representatives Mike Kelly and Jimmy Panetta, could make a real impact by modernizing the Section 121 exclusion. Reforming these limits aligns with broader efforts to *get more homes* on the market and promote housing mobility.   **House Passes the Housing for the 21st Century Act** In February 2026, the House passed the Housing for the 21st Century Act, a bipartisan package aimed at boosting housing supply and affordability. The legislation touches on zoning reform, access to capital, community development, and permitting modernization. These are important long-term fixes. However, none of these supply-side reforms immediately unlock the millions of homes already owned but not listed for sale due to tax hurdles. Addressing the lock-in effect in Section 121 would do that.   **What Lawmakers Are Talking About in 2026** A February 10th hearing by the House Financial Services Committee, titled *“Priced Out of the American Dream: Understanding the Policies Behind Rising Costs of Housing and Borrowing,”* underscored the complexity of housing affordability. Lawmakers discussed: Both sides of the aisle acknowledged that supply side issues, *not just demand-side restrictions,* are central to solving affordability. This reinforces that smart market policy must expand inventory rather than simply limit who can buy homes.   **Why Banning Institutional Buyers Alone Isn’t Enough** Even if a ban on large investors were enacted: Policies aimed at housing affordability should *encourage market participation*, not limit it without compensating benefits.   **The 1031 Exchange Perspective: Unlocking Economic Mobility** From a real estate investment standpoint, tools like Section 1031 exchanges enable investors to defer capital gains when reinvesting equity into new properties. This promotes liquidity and reinvestment, sustaining market activity. Similarly, reform of Section 121, by reducing tax penalties on the sale of primary residences, would encourage homeowners to sell and reinvest in housing that better fits their life stages. Both reforms incentivize market mobility rather than freezing ownership based on tax consequences.   **The Bottom Line for Housing Policy in 2026** Banning large institutional buyers, as President Trump has suggested, captures attention, but it does not solve the housing inventory crisis. Real solutions lie in unlocking existing housing stock: If policymakers want to expand access to homeownership and improve affordability, they must focus on solutions that increase supply not simply restrict buyers.     *1031 CORP. cannot provide tax or legal advice, but our knowledgeable Exchange Team is here to educate Exchangers and work with their advisors. * Topics: [section 1031](https://www.1031corp.com/exchanging-thoughts-blog/topic/section-1031), [121 primary residence exclusion](https://www.1031corp.com/exchanging-thoughts-blog/topic/121-primary-residence-exclusion), [like-kind property](https://www.1031corp.com/exchanging-thoughts-blog/topic/like-kind-property), [1031 Replacement property](https://www.1031corp.com/exchanging-thoughts-blog/topic/1031-replacement-property), [investment property](https://www.1031corp.com/exchanging-thoughts-blog/topic/investment-property), [Exchange identification rules](https://www.1031corp.com/exchanging-thoughts-blog/topic/exchange-identification-rules), [Live](https://www.1031corp.com/exchanging-thoughts-blog/topic/live), [primary residences](https://www.1031corp.com/exchanging-thoughts-blog/topic/primary-residences) ### Subscribe to Our Blog ### Topics - [Live (62)](https://www.1031corp.com/exchanging-thoughts-blog/topic/live) - [1031 Exchange (46)](https://www.1031corp.com/exchanging-thoughts-blog/topic/1031-exchange) - [1031 CORP. 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