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HCONRES 76 105th Congress House Taxation Capital gains tax Congress Home ownership Housing and Community Development Housing finance Income tax Internal revenue law Legislation Personal income tax Tax exclusion

Expressing the sense of the Congress that any capital gains exclusion on the transfer of a primary residence enacted by the 105th Congress should take effect on January 1, 1997.

Introduced: May 7, 1997 Introduced by: Sherman, Brad Democratic · California See on congress.gov
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This resolution expired with the 105th Congress
It was not agreed to before the 105th Congress (1997–1998) adjourned, so it is no longer active. 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
May 7, 1997
Referred to the House Committee on Ways and Means.
May 7, 1997
Introduced in House
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 Plain-English summary Congressional Research Service

Expresses the sense of the Congress that any exclusion from taxation of capital gains on the sale of a primary residence enacted during the 105th Congress should take effect on January 1, 1997.

What's happening now May 7, 1997

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. Con. Res. 76: Expressing the sense of the Congress that any capital gains exclusion on the transfer of a primary residence enacted by the 105th Congress should take effect on January 1, 1997.. 105th Congress. Open America. https://openamerica.io/bill/105-HCONRES-76/
MLA
"H. Con. Res. 76: Expressing the sense of the Congress that any capital gains exclusion on the transfer of a primary residence enacted by the 105th Congress should take effect on January 1, 1997.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HCONRES-76/.
Bluebook (legal)
H. Con. Res. 76, 105th Cong. (2026), https://openamerica.io/bill/105-HCONRES-76/.
Markdown link
[H. Con. Res. 76: Expressing the sense of the Congress that any capital gains exclusion on the transfer of a primary residence enacted by the 105th Congress should take effect on January 1, 1997.](https://openamerica.io/bill/105-HCONRES-76/)
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