HR 4421
106th Congress
House
To amend the Internal Revenue Code of 1986 to provide that the exclusion of gain on sale of a principal residence shall apply to certain farmland sold with the principal residence.
Taxation
Agriculture and FoodCapital gains taxFarm landsHome ownership
More subjectsShow fewer subjects
Housing and Community DevelopmentHousing financeIncome taxPersonal income taxTax exclusion
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 10, 2000
Referred to the House Committee on Ways and Means.
May 10, 2000
Introduced in House
Ask about this bill
Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.
Latest action
Referred to the House Committee on Ways and Means.
Plain-English summary
Amends the Internal Revenue Code to extend the exclusion of gain on the sale of a principal residence to qualified farmland sold with the residence.
Bill text
1 version
- Introduced in House Formatted Text PDF
Committees of jurisdiction
1
Cite this page
U.S. Congress. (2026). H.R. 4421: To amend the Internal Revenue Code of 1986 to provide that the exclusion of gain on sale of a principal residence shall apply to certain farmland sold with the principal residence.. 106th Congress. Open America. https://openamerica.io/bill/106-HR-4421/
"H.R. 4421: To amend the Internal Revenue Code of 1986 to provide that the exclusion of gain on sale of a principal residence shall apply to certain farmland sold with the principal residence.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-4421/.
H.R. 4421, 106th Cong. (2026), https://openamerica.io/bill/106-HR-4421/.
[H.R. 4421: To amend the Internal Revenue Code of 1986 to provide that the exclusion of gain on sale of a principal residence shall apply to certain farmland sold with the principal residence.](https://openamerica.io/bill/106-HR-4421/)