United States · Bill · HR
H.R. 2980 (109th)
Eminent Domain Relief Act
Introduced
17 June 2005
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
15 August 2025
Summary
Eminent Domain Relief Act - Amends the Internal Revenue Code to allow the nonrecognition of gain from the involuntary conversion (by eminent domain) of taxpayer property. Exempts such taxpayer from certain tax rules for involuntary conversions, including the requirement that the condemned property be converted into similar property within a specified two-year period.
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 17 June 2005
Introduced in House (PDF)
Introduced in House · EN · 17 June 2005
Introduced in House
summary · EN · 17 June 2005
Sponsors
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/109th-congress/house-bill/2980
- Open data entity: https://api.congress.gov/v3/bill/109/hr/2980