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Is there a rollover provision for the capital gains exclusion?

No, that used to be the law, but it was changed in 1997. This was called the rollover provision. Taxpayers had to roll over the money from one house to another. The law required that if couple wanted to claim the capital gains tax exclusion on a primary residence they had to purchase a new home of equal or greater value than the one they sold. Often this was quite difficult for spouses going through a divorce, where money can be tight or tied up. In any case, the rollover provision has been eliminated, so a divorcing couple can take the exclusion without buying another home.