; and (D) in subparagraph (D), by striking section 507(a)(8) and inserting section 507(a)(9) . (13) Section 1222(a)(4) of title 11, United States Code, is amended by striking section 507(a)(1)(B) and inserting 507(a)(2)(B) . (14) Section 1226(b)(1) of title 11, United States Code, is amended by striking section 507(a)(2) and inserting section 507(a)(3) . (15) Section 1322(a)(4) of title 11, United States Code, is amended by striking section 507(a)(1)(B) and inserting section 507(a)(2)(B) . (16) Section 1326(b)(1) of title 11, United States Code, is amended by striking section 507(a)(2) and inserting section 507(a)(3) . (17) Section 1328(a)(2) of title 11, United States Code, is amended by striking section 507(a)(8)(C) and inserting section 507(a)(9)(C) . 6. Limitation of nonrecognition of like-kind exchanges (a) In general Paragraph (2) of section 1031(a) of the Internal Revenue Code of 1986 is amended— (1) by redesignating subparagraphs (A), (B), (C), (D), (E), and (F) as clauses (i), (ii), (iii), (iv), (v), and (vi), and by moving such clauses 2 ems to the right, (2) by moving the flush language after the first sentence 2 ems to the right, (3) by striking (2) Exception .—This subsection and inserting “(2) Exceptions .— (A) Excluded property This subsection , and (4) by adding at the end the following new subparagraph: (B) Dollar limitation for exchanges of real property (i) In general Paragraph (1) shall not apply so much of the gain which, but for such paragraph, would be recognized by the taxpayer with respect to real property exchanged during the taxable year as exceeds $1,000,000. (ii) Special rules for partnerships and S-corporations In the case of a pass-through entity, clause (i) shall be applied at both the entity and at the partner or owner level. (iii) Aggregation rules For purposes of this subparagraph— (I) Family members Individuals who are spouses or who bear any of the relationships described in section 152(d)(2) to each other shall be treated as 1 taxpayer (without regard to whether spouses file