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S 1992 105th Congress Senate

Surviving Spouse Fairness Act of 1998

Official title: A bill to amend the Internal Revenue Code of 1986 to provide that the $500,000 exclusion of a gain on the sale of a principal residence shall apply to certain sales by a surviving spouse.

Introduced: April 27, 1998 See on congress.gov
Taxation Capital gains taxFamiliesHome ownershipHousing and Community Development
More subjectsShow fewer subjects
Housing financeIncome taxPersonal income taxSurvivors' benefitsTax exclusionWidowersWidowsWomen
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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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 27, 1998
Read twice and referred to the Committee on Finance.
Apr 27, 1998
Introduced in Senate
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 Latest action April 27, 1998

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Surviving Spouse Fairness Act of 1998 - Amends the Internal Revenue Code to provide a $500,000 exclusion of gain on certain sales of a principal residence by a surviving spouse.

 Related & companion bills 2
  • HR 3541 Identical bill Surviving Spouse Fairness Act of 1998
  • HR 3591 Identical bill To suspend temporarily the duty on Triflusulfuron Methyl.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Collins, Susan M.
Maine · Apr 27, 1998
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1992: Surviving Spouse Fairness Act of 1998. 105th Congress. Open America. https://openamerica.io/bill/105-S-1992/
MLA
"S. 1992: Surviving Spouse Fairness Act of 1998." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-S-1992/.
Bluebook (legal)
S. 1992, 105th Cong. (2026), https://openamerica.io/bill/105-S-1992/.
Markdown link
[S. 1992: Surviving Spouse Fairness Act of 1998](https://openamerica.io/bill/105-S-1992/)
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