United States · Bill · S
S. 3535 (110th)
A bill to amend the Internal Revenue Code of 1986 to index certain assets for purposes of determining gain or loss.
Introduced
22 September 2008
Last action
18 November 2008 · Calendars
Status
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 1119 under authority of the order of the Senate of 11/17/2008.
Sponsors
Sen. DeMint, Jim [R-SC]
Subjects
Taxation
Source updated
5 December 2025
Summary
Amends the Internal Revenue Code to allow an inflation adjustment based upon the gross domestic product deflator to the adjusted basis of certain assets (including C corporation common stock and tangible property used in a trade or business) held by a taxpayer for more than three years for purposes of determining gain or loss on the sale or other disposition of such assets. Sets forth rules for applying such inflation adjustment to short sales, regulated investment companies and real estate investment trusts, partnerships and other pass-thru entities, and dispositions of assets between related persons.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
22 September 2008
Introduced
Introduced in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
Source: Calendars
22 September 2008
Introduced
Introduced in Senate
Source: IntroReferral
18 November 2008
Calendars
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 1119 under authority of the order of the Senate of 11/17/2008.
Source: Calendars
Votes
No vote records are attached yet.
Versions
- Placed on Calendar Senate · 18 November 2008 · Download file
- Introduced in Senate · 22 September 2008 · Download file
Documents
5 official files
Placed on Calendar Senate (text)
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Placed on Calendar Senate (text)
Placed on Calendar Senate · EN · 18 November 2008
Placed on Calendar Senate (PDF)
Placed on Calendar Senate · EN · 18 November 2008
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Introduced in Senate (text)
Introduced in Senate · EN · 22 September 2008
ViewDownloadOpen at official source
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Introduced in Senate (PDF)
Introduced in Senate · EN · 22 September 2008
ViewDownloadOpen at official source
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Introduced in Senate
summary · EN · 22 September 2008
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Sen. DeMint, Jim [R-SC] · R · Sponsor
Related records
- related to → Economic Growth Act of 2008
- related to → Economic Growth Act of 2008
- related to → Capital Gains Inflation Relief Act of 2007
- related to → Capital Gains Inflation Relief Act of 2007
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/110th-congress/senate-bill/3535
- Open data entity: https://api.congress.gov/v3/bill/110/s/3535
- us · 110-s-3535 · source updated 5 December 2025