Well not really. But maybe.

There's some rumors flying around about this controversial tax that was slipped into the health care bill at the 11th hour.

Here's a good article from the National Association of Realtors that clarifies it.

http://realtormag.realtor.org/news-and-commentary/feature/article/2012/10/38-tax-whats-true-whats-not?om_rid=AADpX-&om_mid=_BQfcPLB8ul6gQg&om_ntype=BTNMonthly 

Bottom line is: It will only affect households with an annual income of $250,000 or more and those that earn a gain (not sales price) of more than $500,000, any amount of gain above the exclusion would be plugged into a formula to see if it’s taxable. If it turns out that it’s taxable, then the amount could be subject to the 3.8 percent tax. 

If you plan on selling your home after 2013 and you meet both of the criteria above, talk to your tax accountant about how this will impact you. As some laws go, this one's clear as mud.