United States · Bill · HR
H.R. 3945 (102nd)
Home Sale Tax Fairness Act of 1991
Introduced
26 November 1991
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
26 August 2025
Summary
Home Sale Tax Fairness Act of 1991 - Amends the Internal Revenue Code to allow gain recognized on the sale of a principal residence to be reduced by the aggregate losses sustained on the sale or exchange after December 31, 1990, which were not allowed on prior sales of principal residences by reason of the limitation on losses due to casualty or theft.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
No timeline events have been ingested for this record yet.
Votes
No vote records are attached yet.
Versions
No version snapshots stored. Document URLs remain at the source.
Documents
2 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN
Introduced in House
summary · EN · 26 November 1991
Sponsors
No sponsors or actors listed by the source.
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/102nd-congress/house-bill/3945
- Open data entity: https://api.congress.gov/v3/bill/102/hr/3945