A bill to amend the Internal Revenue Code of 1954 to eliminate the age requirement for eligibility for the one-time exclusion of gain from the sale of a principal residence.

referredUnited States· United States Congress· EN

Introduced

2 April 1979

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to eliminate the requirement that a taxpayer must have attained age 55 to qualify for the one-time $100,000 exclusion of gain from the sale of a principal residence.

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Versions

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Documents

1 official file

Introduced in House
summary · EN · 2 April 1979
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/96th-congress/house-bill/3375
Open data entity: https://api.congress.gov/v3/bill/96/hr/3375