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HR 5278 102th Congress Taxation

To amend the Internal Revenue Code of 1986 to increase the amount of gain which may be excluded from gross income on the sale of the principal residence of an individual who has attained age 55 to…

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To amend the Internal Revenue Code of 1986 to increase the amount of gain which may be excluded from gross income on the sale of the principal residence of an individual who has attained age 55 to compensate for the 50 percent increase since 1981 in the median price of a home in the United States.

Introduced: May 28, 1992 See on congress.gov
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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.
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APA
U.S. Congress. (2026). H.R. 5278: To amend the Internal Revenue Code of 1986 to increase the amount of gain which may be excluded from gross income on the sale of the principal residence of an individual who has attained age 55 to compensate for the 50 percent increase since 1981 in the median price of a home in the United States.. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-5278/
MLA
"H.R. 5278: To amend the Internal Revenue Code of 1986 to increase the amount of gain which may be excluded from gross income on the sale of the principal residence of an individual who has attained age 55 to compensate for the 50 percent increase since 1981 in the median price of a home in the United States.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-5278/.
Bluebook (legal)
H.R. 5278, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-5278/.
Markdown link
[H.R. 5278: To amend the Internal Revenue Code of 1986 to increase the amount of gain which may be excluded from gross income on the sale of the principal residence of an individual who has attained age 55 to compensate for the 50 percent increase since 1981 in the median price of a home in the United States.](https://openamerica.io/bill/102-HR-5278/)
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