A bill to amend the Internal Revenue Code of 1954 to treat permanently and totally disabled individuals in the same way as individuals who have attained the age of 55 for purposes of the one-time exclusion of gain from the sale of a principal residence.

referredUnited States· United States Congress· EN

Introduced

29 January 1979

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to extend to permanently and totally disabled individuals the one time $100,000 exclusion of gain from the sale of a principal residence.

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Votes

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Versions

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Documents

1 official file

Introduced in House
summary · EN · 29 January 1979
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/96th-congress/house-bill/1605
Open data entity: https://api.congress.gov/v3/bill/96/hr/1605