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.

Introduced

29 January 1979

Last action

29 January 1979 · Introduced

Status

Referred to House Committee on Ways and Means.

Sponsors

Rep. Rahall, Nick J., II [D-WV-3], Rep. Dornan, Robert K. [R-CA-46], Rep. Murphy, Austin J. [D-PA-20], Rescom. Corrada, Baltasar [I-PR-At Large], Rep. Lagomarsino, Robert J. [R-CA-19], Rep. Lehman, William [D-FL-17], Rep. Bevill, Tom [D-AL-4], Rep. Bedell, Berkley W. [D-IA-6], Rep. Stangeland, Arlan [R-MN-7], Rep. Mitchell, Parren J. [D-MD-7], Rep. Patten, Edward J. [D-NJ-15], Rep. Goodling, William F. [R-PA-19], Rep. Guyer, Tennyson [R-OH-4], Rep. Pease, Donald J. [D-OH-13], Rep. Mitchell, Donald J. [R-NY-31], Rep. Luken, Thomas A. [D-OH-1], Rep. Wilson, Charles [D-TX-2], Rep. Wolff, Lester L. [D-NY-6], Rep. Hefner, W. G. (Bill) [D-NC-8], Rep. Roe, Robert A. [D-NJ-8], Rep. Scheuer, James H. [D-NY-8], Rep. Weiss, Ted [D-NY-17], Rep. Ferraro, Geraldine A. [D-NY-9], Rep. Lederer, Raymond F. [D-PA-3], Rep. Richmond, Frederick W. [D-NY-14], Rep. Ertel, Allen E. [D-PA-17], Rep. Howard, James J. [D-NJ-3], Rep. Vento, Bruce F. [D-MN-4], Rep. Coelho, Anthony Lee [D-CA-15], Rep. Mathis, Dawson [D-GA-2], Rep. Neal, Stephen L. [D-NC-5], Rep. Lloyd, Marilyn [D-TN-3], Rep. Walgren, Doug [D-PA-18], Rep. Daniel, Robert W., Jr. [R-VA-4], Rep. Patterson, Jerry M. [D-CA-38], Rep. Zeferetti, Leo C. [D-NY-15], Rep. Gudger, V. Lamar [D-NC-11], Rep. Gilman, Benjamin A. [R-NY-20], Del. Evans, Melvin H. [R-VI-At Large], Rep. Kemp, Jack [R-NY-31], Rep. Treen, David C. [R-LA-3], Rep. Erdahl, Arlen [R-MN-1]

Subjects

Taxation

Source updated

7 February 2024