HR 1076 · 102th Congress · Taxation

To amend the Internal Revenue Code of 1986 to allow the one-time exclusion on gain from the sale of a principal residence to be taken before age 55 if the taxpayer is permanently and totally disabled.

Introduced 1991-02-21· Sponsored by Rep. Pickett, Owen B. [D-VA-2]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(1991-02-21)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow the one-time exclusion on gain from the sale of a principal residence to be taken before age 55 if the taxpayer is permanently and totally disabled.…

Summarized by Claude AI · Non-partisan · For informational purposes only

Cosponsors (20)

13 Democrats7 Republicans
Rep. Ramstad, Jim [R-MN-3]MN
Rep. Wilson, Charles [D-TX-2]TX
Rep. Abercrombie, Neil [D-HI-1]HI
Rep. Roe, Robert A. [D-NJ-8]NJ
Rep. Guarini, Frank J. [D-NJ-14]NJ
Rep. Ackerman, Gary L. [D-NY-7]NY
Rep. Hansen, James V. [R-UT-1]UT
Rep. Rangel, Charles B. [D-NY-16]NY
Rep. Jefferson, William J. [D-LA-2]LA
Rep. Owens, Wayne [D-UT-2]UT
Rep. Lancaster, H. Martin [D-NC-3]NC
Rep. Espy, Mike [D-MS-2]MS
Rep. Machtley, Ronald K. [R-RI-1]RI
Rep. Sensenbrenner, F. James, Jr. [R-WI-9]WI
Rep. Fish, Hamilton, Jr. [R-NY-21]NY
Rep. Rahall, Nick J., II [D-WV-4]WV
Rep. Barnard, Doug, Jr. [D-GA-10]GA
Rep. Sundquist, Don [R-TN-7]TN
Rep. Towns, Edolphus [D-NY-11]NY
Rep. Riggs, Frank [R-CA-1]CA