2 Year Capital gains tax question

[John Hall]

So my GF is going to be coming up on 2 years in her house, I'm talking with her about renting it out after 2 years, and then buying another house to live in for another two years.

My question is, does the capital gains tax stay off of the property even if she is renting it, because she lived there for two years? Or does it come back onto the property because she's renting it out?

Thanks,
John

(I searched, but didn't find anything that was this specific. If it is out there, my apologies.)