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HR 5447 100th Congress Taxation

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…

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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
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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. 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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