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United States · Bill · HR

H.R. 1742 (117th)

Real Estate Exchange Fairness Act of 2021

referredUnited States· United States Congress· EN

Introduced

10 March 2021

Last action

Status

Referred to the House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

3 January 2025

Summary

Real Estate Exchange Fairness Act of 2021 This bill requires Puerto Rico to be treated as part of the United States for the purpose of determining if an exchange of real property qualifies as a like-kind exchange for tax purposes. (Under current law, real property located in the United States and real property located outside of the United States are not property of a like kind.)

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Documents

3 official files

Introduced in House (text)

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Sources

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