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HR 1596 107th Congress House Taxation Americans employed in foreign countries Armed Forces and National Security Armed forces abroad Capital gains tax Department of State Families Federal employees Foreign service Government Operations and Politics Home ownership Housing and Community Development Housing finance Income tax International Affairs Married people Military personnel Personal income tax Tax exclusion

To amend the Internal Revenue Code of 1986 to provide a special rule for members of the uniformed services and the Foreign Service, and other employees, in determining the exclusion of gain from the…

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To amend the Internal Revenue Code of 1986 to provide a special rule for members of the uniformed services and the Foreign Service, and other employees, in determining the exclusion of gain from the sale of a principal residence.

Introduced: April 26, 2001 See on congress.gov
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This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) 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 26, 2001
Referred to the House Committee on Ways and Means.
Apr 26, 2001
Introduced in House
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 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to suspend, for purposes of determining exclusion of gain from the sale of a principal residence, the five-year determination period for: (1) members of the uniformed services or the Foreign Service serving on qualified extended duty (at least 50 miles from such residence or residing in Government quarters); or (2) an employee serving for more than 90 days on assignment abroad.
What's happening now April 26, 2001

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 1 Republican 2
R
Rogers, Harold
Kentucky · Jul 12, 2001
 D
McGovern, James P.
Massachusetts · Jun 14, 2001
 R
Calvert, Ken
California · May 24, 2001
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1596: To amend the Internal Revenue Code of 1986 to provide a special rule for members of the uniformed services and the Foreign Service, and other employees, in determining the exclusion of gain from the sale of a principal residence.. 107th Congress. Open America. https://openamerica.io/bill/107-HR-1596/
MLA
"H.R. 1596: To amend the Internal Revenue Code of 1986 to provide a special rule for members of the uniformed services and the Foreign Service, and other employees, in determining the exclusion of gain from the sale of a principal residence.." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-1596/.
Bluebook (legal)
H.R. 1596, 107th Cong. (2026), https://openamerica.io/bill/107-HR-1596/.
Markdown link
[H.R. 1596: To amend the Internal Revenue Code of 1986 to provide a special rule for members of the uniformed services and the Foreign Service, and other employees, in determining the exclusion of gain from the sale of a principal residence.](https://openamerica.io/bill/107-HR-1596/)
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