The capital gains exclusion on sale of property should be the same for singles or marrieds. It discriminates against the single owner who must work twice as hard to meet the mortgage payments.
Why is this important?
The exclusion from capital gains tax when a property sells is unfair to single people. Here's why: If a property is jointly owned (marrieds) each gets a $250 K exclusion for a total of $500 K while a single owner only gets $250 K excluded even though that single owner worked just as hard or harder to meet mortgage obligations