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HR 1925 100th Congress Taxation

A bill to amend the Internal Revenue Code of 1986 to restore the preferential treatment of capital gains, to eliminate the retroactivity in the repeal of the investment tax credit by the Tax Reform…

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A bill to amend the Internal Revenue Code of 1986 to restore the preferential treatment of capital gains, to eliminate the retroactivity in the repeal of the investment tax credit by the Tax Reform Act of 1986, and to provide for the indexing of the basis of certain assets.

Introduced: April 2, 1987 See on congress.gov
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This bill died when the 100th Congress ended
It never became law before the 100th Congress (1987–1988) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
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APA
U.S. Congress. (2026). H.R. 1925: A bill to amend the Internal Revenue Code of 1986 to restore the preferential treatment of capital gains, to eliminate the retroactivity in the repeal of the investment tax credit by the Tax Reform Act of 1986, and to provide for the indexing of the basis of certain assets.. 100th Congress. Open America. https://openamerica.io/bill/100-HR-1925/
MLA
"H.R. 1925: A bill to amend the Internal Revenue Code of 1986 to restore the preferential treatment of capital gains, to eliminate the retroactivity in the repeal of the investment tax credit by the Tax Reform Act of 1986, and to provide for the indexing of the basis of certain assets.." 100th Congress, 2026, Open America, https://openamerica.io/bill/100-HR-1925/.
Bluebook (legal)
H.R. 1925, 100th Cong. (2026), https://openamerica.io/bill/100-HR-1925/.
Markdown link
[H.R. 1925: A bill to amend the Internal Revenue Code of 1986 to restore the preferential treatment of capital gains, to eliminate the retroactivity in the repeal of the investment tax credit by the Tax Reform Act of 1986, and to provide for the indexing of the basis of certain assets.](https://openamerica.io/bill/100-HR-1925/)
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