legislation: 95-s-3239

Congressional bills and resolutions from Congress.gov, filtered to policy areas relevant to environmental, health, agriculture, and wildlife regulation.

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bill_id congress bill_type bill_number title policy_area introduced_date latest_action_date latest_action_text origin_chamber sponsor_name sponsor_state sponsor_party sponsor_bioguide_id cosponsor_count summary_text update_date url
95-s-3239 95 s 3239 A bill to amend the Internal Revenue Code of 1954 to provide that the holding period for a new principal residence which replaces a principal residence involuntarily converted may be increased by the holding period of the involuntarily converted residence for purposes of section 121. Taxation 1978-06-23 1978-06-23 Referred to Senate Committee on Finance. Senate Sen. Matsunaga, Spark M. [D-HI] HI D M000250 0 Amends the Internal Revenue Code to provide that the amount of time which a taxpayer holds a principal residence, for purposes of the holding period requirements for the nonrecognition of gain from the sale of a principal residence by a taxpayer who has attained age 65, may be increased by the amount of time such taxpayer held a prior principal residence which was involuntarily converted through destruction, theft, seizure, requisition, or condemnation. 2024-08-01T20:10:47Z https://www.congress.gov/bill/95th-congress/senate-bill/3239

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