Policy fights cut a lot of ways, so we'll stick to what these changes mean for an owner's or renter's actual decisions. When an eviction moratorium ends, some small landlords choose to sell rather than keep operating, and taxes often dominate that decision as much as the tenant situation does. In a high-tax state, selling an appreciated rental can trigger a large combined federal and state capital-gains bill. That's exactly why many owners hold instead, or use a 1031 exchange to defer the tax by rolling the proceeds into another investment property. If you're weighing a sale, run those numbers with a CPA before you list. On rent control, the durable economics matter more than any single ordinance. Caps on rent tend, over time, to reduce both the supply and the upkeep of rental housing, because they weaken the incentive to build new units and to maintain existing ones. The affordability problem is real. Price caps just don't add any housing, and the shortage underneath is what drives the price. For a renter, the practical takeaway: a rent-controlled unit can be a good deal to hold onto and a scarce thing to find. This is general information, not tax or legal advice.