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HR 6153 102th Congress House Taxation Capital gains tax Housing and Community Development Housing finance Income tax Social Welfare Tax exclusion

To amend the Internal Revenue Code of 1986 to provide for the temporary waiver of certain restrictions on the 1-time exclusion of gain from the sale of a principal residence.

Introduced: October 5, 1992 Introduced by: Smith, Christopher H. Republican · New Jersey 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.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 5, 1992
Referred to the House Committee on Ways and Means.
Oct 5, 1992
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to waive the age requirement (55 years or older) for eligibility with respect to the one-time income tax exclusion of gain from the sale of a residence during the two-year period beginning on the day after the date of the enactment of this Act.

Requires this amendment to be applied by not taking into account any election with respect to a sale or exchange made on or before such date. Requires, in the case of a sale or exchange after the close of the two-year period, that this amendment be applied by not taking into account any election made during such two-year period.

What's happening now October 5, 1992

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 6153: To amend the Internal Revenue Code of 1986 to provide for the temporary waiver of certain restrictions on the 1-time exclusion of gain from the sale of a principal residence.. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-6153/
MLA
"H.R. 6153: To amend the Internal Revenue Code of 1986 to provide for the temporary waiver of certain restrictions on the 1-time exclusion of gain from the sale of a principal residence.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-6153/.
Bluebook (legal)
H.R. 6153, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-6153/.
Markdown link
[H.R. 6153: To amend the Internal Revenue Code of 1986 to provide for the temporary waiver of certain restrictions on the 1-time exclusion of gain from the sale of a principal residence.](https://openamerica.io/bill/102-HR-6153/)
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