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United States · Bill · HR

H.R. 246 (102nd)

Inflation Tax Relief Act of 1991

referredUnited States· United States Congress· EN

Introduced

3 January 1991

Last action

3 January 1991 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Archer, Bill [R-TX-7], Rep. Shays, Christopher [R-CT-4], Rep. Fawell, Harris W. [R-IL-13], Rep. Skeen, Joe [R-NM-2], Rep. McCrery, Jim [R-LA-4], Rep. DeLay, Tom [R-TX-22], Rep. Roe, Robert A. [D-NJ-8], Rep. Combest, Larry [R-TX-19], Rep. Tallon, Robert M. (Robin) [D-SC-6], Rep. Walker, Robert S. [R-PA-16], Rep. Oxley, Michael G. [R-OH-4], Rep. Lowery, Bill [R-CA-41], Rep. Rhodes, John J., III [R-AZ-1], Rep. Hansen, James V. [R-UT-1], Rep. Wilson, Charles [D-TX-2], Sen. Kyl, Jon [R-AZ], Rep. Green, S. William [R-NY-15], Sen. Thomas, Craig [R-WY], Rep. Spence, Floyd [R-SC-2], Rep. Fields, Jack [R-TX-8], Rep. Wolf, Frank R. [R-VA-10], Rep. Goss, Porter J. [R-FL-14], Rep. Gallegly, Elton [R-CA-24], Rep. Smith, Lamar [R-TX-21], Rep. Ballenger, Cass [R-NC-10], Rep. Stump, Bob [R-AZ-3], Rep. Schaefer, Dan [R-CO-6], Rep. Zimmer, Dick [R-NJ-12], Rep. Porter, John Edward [R-IL-10], Rep. Lewis, Thomas F. [R-FL-12], Rep. Jacobs, Andrew, Jr. [D-IN-10], Rep. Lagomarsino, Robert J. [R-CA-19], Rep. Smith, Neal Edward [D-IA-4], Rep. Walsh, James T. [R-NY-25], Rep. Lewis, Jerry [R-CA-41], Rep. Lowey, Nita M. [D-NY-17], Rep. Bereuter, Doug [R-NE-1], Rep. Thomas, William M. [R-CA-21], Sen. Bunning, Jim [R-KY], Sen. Inhofe, James M. [R-OK], Rep. Ritter, Don [R-PA-15], Rep. McMillan, J. Alex [R-NC-9], Rep. Cunningham, Randy (Duke) [R-CA-50], Rep. Burton, Dan [R-IN-5], Rep. Geren, Pete [D-TX-12], Rep. Gingrich, Newt [R-GA-6], Rep. Sundquist, Don [R-TN-7], Rep. Saxton, Jim [R-NJ-3]

Subjects

Taxation

Source updated

26 August 2025

Taxation

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Summary

Inflation Tax Relief Act of 1991 - Amends the Internal Revenue Code to require indexing, based on the gross national product deflator, of the adjusted basis of certain assets (corporate stock and tangible property that is a capital asset of property used in a trade or business) that have been held for more than one year at the time of sale or other transfer, solely for the purpose of determining gain or loss.

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

Timeline

  1. 3 January 1991

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 3 January 1991

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 3 January 1991

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

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Versions

Documents

2 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN

    ViewDownloadOpen at official source

  • Introduced in House

    summary · EN · 3 January 1991

    Open at official source

    Leesvertaling

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Sponsors

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Related records

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Sources

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