Moving into rental; tax question

[Jeff S.]

Didn't locate anything written recently on this: Has there been a change to the tax treatment where an owner can move into a rental and convert it back to a residence then sell it w/o capital gain, within acceptable gains guidelines?

Read or heard it was changed, or they were thinking of changing it, to a prorated basis where you were to pay according to a proportion of years rented and years lived in.

Another question: If someone 1031's a place then is there a time limit the new property needs to be a rental before it can be lived in and converted via 2 year time horizon, into a residence and becoming eligible for tax exemption.