Skip to main content
HR 3319 102th Congress House Taxation Capital gains tax Housing and Community Development Housing finance Income tax Military bases Tax exclusion

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…

Show full 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: September 12, 1991 See on congress.gov
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
Sep 12, 1991
Referred to the House Committee on Ways and Means.
Sep 12, 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.

 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.

What's happening now September 12, 1991

Referred to the House Committee on Ways and Means.

 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
Cite this page click to expand
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/)
Report a problem