Skip to main content
HR 357 103th Congress House

To amend the Internal Revenue Code of 1986 to provide that the one-time exclusion of gain from sale of a principal residence shall apply to a portion of the farmland on which the residence is located.

Introduced: April 28, 1993 See on congress.gov
Taxation Capital gains taxFarm landsHome ownershipHousing and Community Development
More subjectsShow fewer subjects
Housing financeIncome taxSocial WelfareTax exclusion
Sign in to write a letter Sign in to watch
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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 5, 1993
Referred to the House Committee on Ways and Means.
Jan 5, 1993
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.

 Latest action January 5, 1993

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow a taxpayer to include up to 160 acres of farmland on which a residence is located in the one-time exclusion of gain from sale of a principal residence by an individual who has attained age 55.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Rogers, Harold
Kentucky · Apr 28, 1993
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 357: To amend the Internal Revenue Code of 1986 to provide that the one-time exclusion of gain from sale of a principal residence shall apply to a portion of the farmland on which the residence is located.. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-357/
MLA
"H.R. 357: To amend the Internal Revenue Code of 1986 to provide that the one-time exclusion of gain from sale of a principal residence shall apply to a portion of the farmland on which the residence is located.." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-357/.
Bluebook (legal)
H.R. 357, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-357/.
Markdown link
[H.R. 357: To amend the Internal Revenue Code of 1986 to provide that the one-time exclusion of gain from sale of a principal residence shall apply to a portion of the farmland on which the residence is located.](https://openamerica.io/bill/103-HR-357/)
Report a problem