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United States · Bill · HR

H.R. 4930 (111th)

To amend the Internal Revenue Code of 1986 to provide a partial exclusion from gross income of gain from the sale of non-principal residences.

referredUnited States· United States Congress· EN

Introduced

24 March 2010

Last action

Status

Referred to the House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

2 January 2025

Summary

Amends the Internal Revenue Code to exclude from gross income gain from the sale or exchange of real property which is acquired within one year of the enactment of this Act, is held by the taxpayer and used as a dwelling unit for at least two years, and is located in a high foreclosure rate area, as determined by the Secretary of the Treasury. Limits the amount of gain excludable to $50,000 ($100,000 in the case of a joint return).

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Documents

3 official files

Introduced in House (text)

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