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HR 142 103th Congress House Taxation Capital gains tax Eminent domain Income tax Real property Tax exclusion

To amend the Internal Revenue Code of 1986 to provide for the nonrecognition of gain on long-term real property which is involuntarily converted as the result of the exercise of eminent domain,…

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To amend the Internal Revenue Code of 1986 to provide for the nonrecognition of gain on long-term real property which is involuntarily converted as the result of the exercise of eminent domain, without regard to whether the replacement property is similar or of like kind.

Introduced: January 5, 1993 See on congress.gov
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This bill died when the 103rd Congress ended
It never became law before the 103rd Congress (1993–1994) 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 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 17, 1993
Subcommittee Hearings Held.
May 27, 1993
Referred to the Subcommittee on Select Revenue Measures.
Jan 5, 1993
Referred to the House Committee on Ways and Means.
Jan 5, 1993
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to provide for the nonrecognition of gain on property held for at least ten years which is involuntarily converted as the result of the exercise of eminent domain, without regard to whether the replacement property is similar or of like kind.

What's happening now June 17, 1993

Subcommittee Hearings Held.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 1
All 1 Democratic 1
D
Durbin, Richard J.
Illinois · Jan 27, 1993
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 142: To amend the Internal Revenue Code of 1986 to provide for the nonrecognition of gain on long-term real property which is involuntarily converted as the result of the exercise of eminent domain, without regard to whether the replacement property is similar or of like kind.. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-142/
MLA
"H.R. 142: To amend the Internal Revenue Code of 1986 to provide for the nonrecognition of gain on long-term real property which is involuntarily converted as the result of the exercise of eminent domain, without regard to whether the replacement property is similar or of like kind.." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-142/.
Bluebook (legal)
H.R. 142, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-142/.
Markdown link
[H.R. 142: To amend the Internal Revenue Code of 1986 to provide for the nonrecognition of gain on long-term real property which is involuntarily converted as the result of the exercise of eminent domain, without regard to whether the replacement property is similar or of like kind.](https://openamerica.io/bill/103-HR-142/)
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