legislation: 103-hr-5023

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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
103-hr-5023 103 hr 5023 Citizens' Tax Relief Act of 1994 Taxation 1994-09-12 1994-09-12 Referred to the House Committee on Ways and Means. House Rep. Owens, Major R. [D-NY-11] NY D O000159 0 Citizens' Tax Relief Act of 1994 - Amends the Internal Revenue Code to reduce the lowest rate of income tax imposed on taxpayers other than corporations. Repeals the rule relating to determining the basis of property acquired from a decedent. Provides for determining such basis under rules applicable to gifts and transfers in trusts. Revises and reduces the current maximum capital gains tax on inherited property. Allows an exclusion of gain from gross income from the sale of a principal residence acquired from a decedent. 2025-08-26T13:51:06Z  

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