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HR 3366 115th Congress House

Senior Housing IRA Act of 2017

Official title: To amend the Internal Revenue Code of 1986 to allow, in certain cases, an increase in the limitation on the exclusion for gains from a sale or exchange of a principal residence.

Introduced: July 24, 2017 Introduced by: Gottheimer, Josh Democratic · New Jersey See on congress.gov
Taxation Employee benefits and pensionsHousing finance and home ownershipIncome tax deferralIncome tax exclusion
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 24, 2017
Referred to the House Committee on Ways and Means.
Jul 24, 2017
Introduced in House
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 Latest action July 24, 2017

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Senior Housing Improvement and Retirement Accounts Act of 2017 or the Senior Housing IRA Act of 2017

This bill amends the Internal Revenue Code, with respect to the tax treatment of gains from the sale or exchange of a principal residence, to: (1) allow a qualified individual to contribute the gains from the sale or exchange to a Roth Individual Retirement Arrangement (IRA) as a qualified rollover contribution which is exempt from contribution limits, and (2) increase the $250,000 limit on the exclusion from gross income for gains from the sale of a principal residence by the amount of the rollover contribution.

The bill applies to individuals who: (1) have attained the age of 55 before the date of the sale or exchange, (2) have owned and used the property as a principal residence for at least 20 years, and (3) have not previously elected to treat a contribution to a Roth IRA as a qualified rollover contribution under the authority provided by this bill.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 3366: Senior Housing IRA Act of 2017. 115th Congress. Open America. https://openamerica.io/bill/115-HR-3366/
MLA
"H.R. 3366: Senior Housing IRA Act of 2017." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-3366/.
Bluebook (legal)
H.R. 3366, 115th Cong. (2026), https://openamerica.io/bill/115-HR-3366/.
Markdown link
[H.R. 3366: Senior Housing IRA Act of 2017](https://openamerica.io/bill/115-HR-3366/)
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