Capital Gains says you have to put the equity from a home sale into another home within one year or pay CG Tax. Does it have to be your primary home or can you buy an income property.

It has to be your primary home.

But that applies ONLY IF you do not qualify for the homeonwer's exclusion ($250K for a single person; $500,000 for a joint return for a couple) of profit on the sale of a primary home.