To amend the Internal Revenue Code of 1986 to provide for nonrecognition of gain or loss on like-kind exchanges of certain residential real property, and for other purposes.

HR 10883 (119th Congress) is federal legislation introduced in the U.S. House of Representatives on October 22, 2026. Sponsored by Rep. Lawler, Michael [R-NY-17]. Current status: Referred to the House Committee on Ways and Means. (2026-10-22).