HR 13459 · 95th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to allow an individual to exclude from gross income the gain from the sale or exchange of one principal residence before such individual attains age 62 and any principal residence after such individual attains age 62.

Introduced 1978-07-13· 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.(1978-07-13)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to permit an individual to exclude from gross income all of the gain from the sale or exchange of one principal residence before such individual attains age 62 and one principal residence after such individual attains age 62.…

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