HR 4162 · 102th Congress · Taxation

To amend the Internal Revenue Code of 1986 to allow the one-time exclusion of gain from the sale of a principal residence to individuals who are permanently and totally disabled.

Introduced 1992-02-04· Sponsored by Rep. Yatron, Gus [D-PA-6]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(1992-02-04)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow the one-time exclusion of gain from the sale of a principal residence to an individual who is permanently and totally disabled and for whom a physician has certified that moving to another residence is necessary to compensate for the effects of such individual's disability.…

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