HR 1178 · 98th Congress · Taxation
A bill to amend the Internal Revenue Code of 1954 to provide that handicapped individuals will be eligible for the one-time exclusion of gain from the sale of a principal residence.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to House Committee on Ways and Means.(1983-02-02)
Plain Language Summary
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Amends the Internal Revenue Code to permit a handicapped taxpayer or a taxpayer with a handicapped dependent to elect the one-time exclusion of gain from the sale or exchange of a principal residence.…
Summarized by Claude AI · Non-partisan · For informational purposes only
Cosponsors (20)
17 Democrats2 Republicans1 Independent