United States · Bill · HR
H.R. 4105 (101st)
To amend the Internal Revenue Code of 1986 to reduce the tax on capital gains of individuals.
Introduced
26 February 1990
Last action
—
Status
Referred to the Subcommittee on Health.
Sponsors
—
Subjects
Discovery layer
Source updated
7 February 2024
Summary
Amends the Internal Revenue Code to establish an alternative capital gains tax for individuals which takes into account qualified higher education expenses, first-time homebuyer expenses, and expenses for nursing home care of the taxpayer, the spouse, or any dependent of the taxpayer. Provides procedures for the indexing of assets for purposes of determining gain.
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Votes
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Versions
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Documents
2 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN
Introduced in House
summary · EN · 26 February 1990
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/101st-congress/house-bill/4105
- Open data entity: https://api.congress.gov/v3/bill/101/hr/4105