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Deductions & credits
It says the rule is not changed. You can still get $250k of gains tax free ($500 married joint) if you lived in the home for two of the previous five years.
This seems to be confirmed by the conference committee report page 108-09, which says section 121 (allowing the exclusion) was not included in the reconciled bill. http://www.wsj.com/public/resources/documents/JointExplanatoryStatement121517.pdf
It is harder to verify the lack of a change than a specific change.
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‎June 4, 2019
11:28 PM