HR 10958 · 95th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to treat, for purposes of the nonrecognition of gain from the sale or exchange of a principal residence, permanently and totally disabled individuals in a manner similar to the treatment of individuals who have attained the age of 65.

Introduced 1978-02-15· Sponsored by Rep. Mottl, Ronald M. [D-OH-23]· House

Bill Progress

Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1978-02-15)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to provide the totally and permanently disabled the same tax exclusion of gain on the sale of a principal residence that is presently provided individuals who have attained the age of 65.…

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