A bill to amend the Internal Revenue Code of 1986 to increase the rollover period on principal residence of handicapped individuals to allow removal of architectural barriers.

referredUnited States· United States Congress· EN

Introduced

22 October 1991

Last action

—

Status

Read twice and referred to the Committee on Finance.

Summary

Amends the Internal Revenue Code to increase the period for rollover of gain on the sale of a principal residence (from two years to four years) for a taxpayer who is constructing, reconstructing, or improving a new residence to remove architectural barriers to accommodate a handicapped individual and either the taxpayer or the spouse is a handicapped individual.

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 Senate (text)
Introduced in Senate · EN
View Download Open at official source
Introduced in Senate
summary · EN · 22 October 1991
Open at official 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/senate-bill/1841
Open data entity: https://api.congress.gov/v3/bill/102/s/1841