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HR 3319 102th Congress House

To amend the Internal Revenue Code of 1986 to treat as sale proceeds of a residence amounts paid by the Secretary of Defense representing the reduction in the value of the residence on account of a…

Official title: To amend the Internal Revenue Code of 1986 to treat as sale proceeds of a residence amounts paid by the Secretary of Defense representing the reduction in the … Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to treat as sale proceeds of a residence amounts paid by the Secretary of Defense representing the reduction in the value of the residence on account of a military base closing.

Introduced: October 30, 1991 See on congress.gov
Taxation Capital gains taxHousing and Community DevelopmentHousing financeIncome tax
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Military basesTax exclusion
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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
Sep 12, 1991
Referred to the House Committee on Ways and Means.
Sep 12, 1991
Introduced in House
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 Latest action September 12, 1991

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to treat as amounts realized on the sale of a residence any amounts paid by the Secretary of Defense which represent the reduction in value of the residence on account of a military base closing.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Norton, Eleanor Holmes
District of Columbia · Oct 30, 1991
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APA
U.S. Congress. (2026). H.R. 3319: To amend the Internal Revenue Code of 1986 to treat as sale proceeds of a residence amounts paid by the Secretary of Defense representing the reduction in the value of the residence on account of a military base closing.. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-3319/
MLA
"H.R. 3319: To amend the Internal Revenue Code of 1986 to treat as sale proceeds of a residence amounts paid by the Secretary of Defense representing the reduction in the value of the residence on account of a military base closing.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-3319/.
Bluebook (legal)
H.R. 3319, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-3319/.
Markdown link
[H.R. 3319: To amend the Internal Revenue Code of 1986 to treat as sale proceeds of a residence amounts paid by the Secretary of Defense representing the reduction in the value of the residence on account of a military base closing.](https://openamerica.io/bill/102-HR-3319/)
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