Skip to main content
HR 1711 102th Congress House

To amend the Internal Revenue Code of 1986 to allow farmland sold during the same taxable year as the farmer's principal residence to be eligible for the $125,000 exclusion of gain on sale of a…

Official title: To amend the Internal Revenue Code of 1986 to allow farmland sold during the same taxable year as the farmer's principal residence to be eligible for the $125,… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to allow farmland sold during the same taxable year as the farmer's principal residence to be eligible for the $125,000 exclusion of gain on sale of a principal residence.

Introduced: April 24, 1991 See on congress.gov
Taxation Capital gains taxFarm landsHousing and Community DevelopmentHousing finance
More subjectsShow fewer subjects
Income taxSocial WelfareTax exclusion
Sign in to write a letter Sign in to watch
This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) 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
Apr 10, 1991
Referred to the House Committee on Ways and Means.
Apr 10, 1991
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action April 10, 1991

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow a taxpayer to include farm property sold during the same taxable year as a principal residence in the one-time exclusion of gain from sale of a principal residence by an individual who has attained age 55. Sets forth a formula limiting the extent of such exclusion.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Kaptur, Marcy
Ohio · Apr 24, 1991
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1711: To amend the Internal Revenue Code of 1986 to allow farmland sold during the same taxable year as the farmer's principal residence to be eligible for the $125,000 exclusion of gain on sale of a principal residence.. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-1711/
MLA
"H.R. 1711: To amend the Internal Revenue Code of 1986 to allow farmland sold during the same taxable year as the farmer's principal residence to be eligible for the $125,000 exclusion of gain on sale of a principal residence.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-1711/.
Bluebook (legal)
H.R. 1711, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-1711/.
Markdown link
[H.R. 1711: To amend the Internal Revenue Code of 1986 to allow farmland sold during the same taxable year as the farmer's principal residence to be eligible for the $125,000 exclusion of gain on sale of a principal residence.](https://openamerica.io/bill/102-HR-1711/)
Report a problem