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HR 2803 105th Congress House Taxation Capital gains tax Income tax Minimum tax Personal income tax Tax cuts Tax rates

To amend the Internal Revenue Code of 1986 to reduce the noncorporate capital gains tax rate.

Introduced: November 4, 1997 Introduced by: Graham, Lindsey Republican · South Carolina See on congress.gov
This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) 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
Nov 4, 1997
Referred to the House Committee on Ways and Means.
Nov 4, 1997
Sponsor introductory remarks on measure. (CR E2174-2175)
Nov 4, 1997
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to provide for a reduction in the noncorporate capital gains tax rate.

What's happening now November 4, 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.R. 2803: To amend the Internal Revenue Code of 1986 to reduce the noncorporate capital gains tax rate.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-2803/
MLA
"H.R. 2803: To amend the Internal Revenue Code of 1986 to reduce the noncorporate capital gains tax rate.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-2803/.
Bluebook (legal)
H.R. 2803, 105th Cong. (2026), https://openamerica.io/bill/105-HR-2803/.
Markdown link
[H.R. 2803: To amend the Internal Revenue Code of 1986 to reduce the noncorporate capital gains tax rate.](https://openamerica.io/bill/105-HR-2803/)
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