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United States · Bill · HR

H.R. 356 (107th)

Uniformed Services Tax Equity Act

referredUnited States· United States Congress· EN

Introduced

31 January 2001

Last action

Status

Referred to the House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

19 August 2025

Summary

Uniformed Services Tax Equity Act - Amends the Internal Revenue Code to declare that a member of the uniformed services shall be treated as using a principal residence while away from home on qualified official extended duty (in excess of 90 days or for an indefinite period) in determining the exclusion of gain from the sale of such residence, but only if the taxpayer owned and used the property as a principal residence for any period before such extended duty.

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Documents

3 official files

Introduced in House (text)

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Sources

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