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

3 January 1985

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to extend to permanently and totally disabled persons the one-time exclusion from gross income of gain from the sale of a principal residence which is currently limited to persons who have attained age 55. Defines "permanently and totally disabled" and requires individuals to furnish proof of such disability in order to qualify for such exclusion.

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Documents

1 official file

Introduced in House
summary · EN · 3 January 1985
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/99th-congress/house-bill/194
Open data entity: https://api.congress.gov/v3/bill/99/hr/194