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HR 646 104th Congress House

Family Savings and Investors Protection Act of 1995

Official title: To amend the Internal Revenue Code of 1986 to index the basis of certain capital assets for purposes of determining gain or loss.

Introduced: January 24, 1995 Introduced by: Wyden, Ron Democratic · Oregon See on congress.gov
Taxation Capital gains taxCommerceDepreciation and amortizationEconomics and Public Finance
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Finance and Financial SectorIncome taxIndexing (Economic policy)LossesStocksTax deductionsTax exclusionValuation
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This bill died when the 104th Congress ended
It never became law before the 104th Congress (1995–1996) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 24, 1995
Referred to the House Committee on Ways and Means.
Jan 24, 1995
Sponsor introductory remarks on measure. (CR E164-165)
Jan 24, 1995
Introduced in House
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 Latest action January 24, 1995

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Family Savings and Investors Protection Act of 1995 - Amends the Internal Revenue Code to require indexing, based on the gross national product deflator, of the adjusted basis of certain assets (corporate stock and tangible property that is a capital asset of property used in a trade or business) that have been held for more than one year at the time of sale or other transfer, solely for the purpose of determining gain or loss.

 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. 646: Family Savings and Investors Protection Act of 1995. 104th Congress. Open America. https://openamerica.io/bill/104-HR-646/
MLA
"H.R. 646: Family Savings and Investors Protection Act of 1995." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-HR-646/.
Bluebook (legal)
H.R. 646, 104th Cong. (2026), https://openamerica.io/bill/104-HR-646/.
Markdown link
[H.R. 646: Family Savings and Investors Protection Act of 1995](https://openamerica.io/bill/104-HR-646/)
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