United States · Bill · HR
H.R. 4603 (108th)
Eminent Domain Relief for the Little Guy Act
Introduced
17 June 2004
Last action
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Status
Sponsor introductory remarks on measure. (CR E1152-1153)
Sponsors
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Subjects
Discovery layer
Source updated
18 August 2025
Summary
Eminent Domain Relief for the Little Guy Act - Amends the Internal Revenue Code to allow the nonrecognition of gain from the involuntary conversion (by eminent domain) of property held by individuals, corporations, or partnerships with gross receipts of $5 million or less. Exempts such taxpayers 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 2004
Introduced in House (PDF)
Introduced in House · EN · 17 June 2004
Introduced in House
summary · EN · 17 June 2004
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Sources
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- Official source: https://www.congress.gov/bill/108th-congress/house-bill/4603
- Open data entity: https://api.congress.gov/v3/bill/108/hr/4603