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HR 5447 100th Congress House

A bill to amend the Internal Revenue Code of 1986 to provide that the one-time exclusion of gain from sale of a principal residence shall not be precluded because the taxpayer's spouse, before…

Official title: A bill to amend the Internal Revenue Code of 1986 to provide that the one-time exclusion of gain from sale of a principal residence shall not be precluded beca… Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1986 to provide that the one-time exclusion of gain from sale of a principal residence shall not be precluded because the taxpayer's spouse, before becoming married to the taxpayer, elected the exclusion.

Introduced: October 3, 1988 See on congress.gov
Taxation
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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.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 3, 1988
Referred to House Committee on Ways and Means.
Oct 3, 1988
Introduced in House
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 Latest action October 3, 1988

Referred to House Committee on Ways and Means.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 5447: A bill to amend the Internal Revenue Code of 1986 to provide that the one-time exclusion of gain from sale of a principal residence shall not be precluded because the taxpayer's spouse, before becoming married to the taxpayer, elected the exclusion.. 100th Congress. Open America. https://openamerica.io/bill/100-HR-5447/
MLA
"H.R. 5447: A bill to amend the Internal Revenue Code of 1986 to provide that the one-time exclusion of gain from sale of a principal residence shall not be precluded because the taxpayer's spouse, before becoming married to the taxpayer, elected the exclusion.." 100th Congress, 2026, Open America, https://openamerica.io/bill/100-HR-5447/.
Bluebook (legal)
H.R. 5447, 100th Cong. (2026), https://openamerica.io/bill/100-HR-5447/.
Markdown link
[H.R. 5447: A bill to amend the Internal Revenue Code of 1986 to provide that the one-time exclusion of gain from sale of a principal residence shall not be precluded because the taxpayer's spouse, before becoming married to the taxpayer, elected the exclusion.](https://openamerica.io/bill/100-HR-5447/)
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