S 1976 · 96th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to extend the one-time exclusion of gain from the sale of a principal residence to disabled individuals.

Introduced 1979-11-02· Sponsored by Sen. Durenberger, Dave [R-MN]· Senate

Bill Progress

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Introduced
2
Committee
3
Senate Vote
4
House
5
Enacted
Latest: Referred to Senate Committee on Finance.(1979-11-02)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to extend to permanently and totally disabled persons the one-time exclusion from gross income of gain from the sale of a principal residence which is currently limited to persons who have attained age 55.…

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