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HR 928 104th Congress House Taxation Capital gains tax Eminent domain Income tax Real property Tax credits Tax exclusion Tax refunds

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: February 14, 1995 See on congress.gov
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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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 14, 1995
Referred to the House Committee on Ways and Means.
Feb 14, 1995
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 compulsorily or 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 February 14, 1995

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Wicker, Roger F.
Mississippi · Mar 15, 1995
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APA
U.S. Congress. (2026). H.R. 928: 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.. 104th Congress. Open America. https://openamerica.io/bill/104-HR-928/
MLA
"H.R. 928: 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.." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-HR-928/.
Bluebook (legal)
H.R. 928, 104th Cong. (2026), https://openamerica.io/bill/104-HR-928/.
Markdown link
[H.R. 928: 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/104-HR-928/)
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