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United States · Bill · HR

H.R. 1076 (102nd)

To amend the Internal Revenue Code of 1986 to allow the one-time exclusion on gain from the sale of a principal residence to be taken before age 55 if the taxpayer is permanently and totally disabled.

referredUnited States· United States Congress· EN

Introduced

21 February 1991

Last action

21 February 1991 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Pickett, Owen B. [D-VA-2], Rep. Ramstad, Jim [R-MN-3], Rep. Wilson, Charles [D-TX-2], Rep. Abercrombie, Neil [D-HI-1], Rep. Roe, Robert A. [D-NJ-8], Rep. Guarini, Frank J. [D-NJ-14], Rep. Ackerman, Gary L. [D-NY-7], Rep. Hansen, James V. [R-UT-1], Rep. Rangel, Charles B. [D-NY-19], Rep. Jefferson, William J. [D-LA-2], Rep. Owens, Wayne [D-UT-2], Rep. Lancaster, H. Martin [D-NC-3], Rep. Espy, Mike [D-MS-2], Rep. Machtley, Ronald K. [R-RI-1], F. SENSENBRENNER, Rep. Fish, Hamilton, Jr. [R-NY-25], Rep. Rahall, Nick J., II [D-WV-4], Rep. Barnard, Doug, Jr. [D-GA-10], Rep. Sundquist, Don [R-TN-7], Rep. Towns, Edolphus [D-NY-11], Rep. Riggs, Frank [R-CA-1], Rep. Horton, Frank J. [R-NY-34], Rep. Grandy, Fred [R-IA-6], Rep. McNulty, Michael R. [D-NY-23], Rep. Vander Jagt, Guy [R-MI-9], Rep. Staggers, Harley O., Jr. [D-WV-2], Rep. Costello, Jerry F. [D-IL-21], Rep. Bateman, Herbert H. [R-VA-1], Rep. Quillen, James H. (Jimmy) [R-TN-1], Rep. Lipinski, William O. [D-IL-5], Rep. Moran, James P. [D-VA-8], Rep. Frost, Martin [D-TX-24], Rep. Camp, Dave [R-MI-4], ELIOT ENGEL

Subjects

Taxation

Source updated

7 February 2024

Taxation

Official sourceDownload fileView documentsShare

Summary

Amends the Internal Revenue Code to allow the one-time exclusion on gain from the sale of a principal residence to be taken before age 55 if the taxpayer is permanently and totally disabled.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 21 February 1991

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 21 February 1991

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 21 February 1991

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

2 official files

Introduced in House (text)

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Sponsors

Related records

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Sources

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