To amend the Internal Revenue Code of 1986 to provide a special rule for members of the uniformed services and the Foreign Service in determining the exclusion of gain from the sale of a principal residence.

referredUnited States· United States Congress· EN

Introduced

25 February 1999

Last action

25 February 1999 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Houghton, Amo [R-NY-31], Rep. Thurman, Karen L. [D-FL-5], Rep. Wilson, Heather [R-NM-1], Rep. Moran, James P. [D-VA-8], Rep. Rangel, Charles B. [D-NY-15], Rep. Sisisky, Norman [D-VA-4], Rep. Canady, Charles T. [R-FL-12], Rep. Bilbray, Brian P. [R-CA-50], Rep. Buyer, Steve [R-IN-4], Rep. Pickett, Owen B. [D-VA-2], Rep. Shows, Ronnie [D-MS-4], Rep. Boucher, Rick [D-VA-9], Rep. Lee, Barbara [D-CA-12], Rep. Scarborough, Joe [R-FL-1], Rep. Hyde, Henry J. [R-IL-6], Rep. Rahall, Nick J., II [D-WV-3], Rep. Stupak, Bart [D-MI-1], Rep. Goode, Virgil H., Jr. [R-VA-5], Rep. Mascara, Frank [D-PA-20], Rep. Gejdenson, Sam [D-CT-2], Rep. Hill, Rick [R-MT-At Large], Rep. Frost, Martin [D-TX-24], Rep. Watkins, Wes [R-OK-3], Sen. Sununu, John E. [R-NH], Rep. Peterson, Collin C. [D-MN-7], Rep. Cramer, Robert E. (Bud), Jr. [D-AL-5], Rep. Cook, Merrill [R-UT-2], Rep. Miller, Gary G. [R-CA-42], Rep. Watts, J. C., Jr. [R-OK-4], Rep. Saxton, Jim [R-NJ-3], Rep. McHugh, John M. [R-NY-23], Rep. Bonilla, Henry [R-TX-23], Rep. Spratt, John M., Jr. [D-SC-5], Rep. Lewis, Ron [R-KY-2], Rep. Cunningham, Randy (Duke) [R-CA-50], Rep. Johnson, Sam [R-TX-3], Rep. Schaffer, Bob [R-CO-4], Rep. Nethercutt, George R., Jr. [R-WA-5], Rep. Gordon, Bart [D-TN-6], Rep. Reyes, Silvestre [D-TX-16], Rep. Foley, Mark [R-FL-16], Rep. Horn, Stephen [R-CA-38], Rep. Kolbe, Jim [R-AZ-8], Rep. Abercrombie, Neil [D-HI-1], Rep. Hobson, David L. [R-OH-7], Rep. Hunter, Duncan [R-CA-52], Rep. Bliley, Tom [R-VA-7], Rep. Weldon, Dave [R-FL-15]

Subjects

Taxation

Source updated

2 January 2025

Taxation

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Summary

Amends the Internal Revenue Code, with respect to exclusion of gain from the sale of a principal residence, to suspend the five-year ownership and use requirement during the time that a member (or spouse) of the uniformed services or Foreign Service is on qualified official extended duty (as defined by this Act).

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

25 February 1999
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
25 February 1999
Introduced
Introduced in House
Source: IntroReferral
25 February 1999
Introduced
Introduced in House
Source: IntroReferral

Votes

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Versions

Introduced in House · 25 February 1999 · Download file

Documents

3 official files

Introduced in House (text)

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Introduced in House (text)
Introduced in House · EN · 25 February 1999
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Introduced in House (PDF)
Introduced in House · EN · 25 February 1999
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Introduced in House
summary · EN · 25 February 1999
Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
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Related records

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Sources

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Official source: https://www.congress.gov/bill/106th-congress/house-bill/865
Open data entity: https://api.congress.gov/v3/bill/106/hr/865
us · 106-hr-865 · source updated 2 January 2025