shapecharge/Getty, Anna Kim/Getty, Tyler Le/BIAn extra tax on home sale profits over $250,000 was designed to target wealthy homeowners.But as home values have soared, the tax is impacting middle-income people, too.Two older homeowners told BI they want to downsize, but have been discouraged by the tax.Many older homeowners have benefited from soaring home prices in recent years, but as they look to cash in and downsize, some are discouraged by a federal tax that applies to a growing number of home sales.Since 1997, home sellers have had to pay federal capital gains taxes on profits above $250,000 for a single person and $500,000 for a couple.