legislation: 102-hr-6153

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bill_id congress bill_type bill_number title policy_area introduced_date latest_action_date latest_action_text origin_chamber sponsor_name sponsor_state sponsor_party sponsor_bioguide_id cosponsor_count summary_text update_date url
102-hr-6153 102 hr 6153 To amend the Internal Revenue Code of 1986 to provide for the temporary waiver of certain restrictions on the 1-time exclusion of gain from the sale of a principal residence. Taxation 1992-10-05 1992-10-05 Referred to the House Committee on Ways and Means. House Rep. Smith, Christopher H. [R-NJ-4] NJ R S000522 0 Amends the Internal Revenue Code to waive the age requirement (55 years or older) for eligibility with respect to the one-time income tax exclusion of gain from the sale of a residence during the two-year period beginning on the day after the date of the enactment of this Act. Requires this amendment to be applied by not taking into account any election with respect to a sale or exchange made on or before such date. Requires, in the case of a sale or exchange after the close of the two-year period, that this amendment be applied by not taking into account any election made during such two-year period. 2024-02-07T16:32:33Z  

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