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HR 168 107th Congress House Taxation Capital gains tax Cost of living adjustments Dividends Economics and Public Finance Finance and Financial Sector Income tax Indexing (Economic policy) Mutual funds Personal income tax Saving and investment Tax exclusion

To amend the Internal Revenue Code of 1986 to allow individuals an exclusion from gross income for certain amounts of capital gains distributions from regulated investment companies.

Introduced: January 3, 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
Jan 3, 2001
Referred to the House Committee on Ways and Means.
Jan 3, 2001
Introduced in House
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 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to exclude, subject to a $3,000 maximum exclusion (double for a joint return), from gross income a capital gain dividend which is: (1) distributed by a regulated investment company; and (2) automatically reinvested by the company in the stock of such company with respect to which the dividend is distributed.
What's happening now January 3, 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 7
All 7 Democratic 1 Republican 6
R
Simpson, Michael K.
Idaho · Apr 16, 2002
 R
Wicker, Roger F.
Mississippi · Mar 5, 2002
 R
Wilson, Joe
South Carolina · Jan 29, 2002
 R
Smith, Christopher H.
New Jersey · Sep 6, 2001
 D
Lofgren, Zoe
California · Jun 21, 2001
 R
Moran, Jerry
Kansas · May 22, 2001
 R
Calvert, Ken
California · May 15, 2001
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 168: To amend the Internal Revenue Code of 1986 to allow individuals an exclusion from gross income for certain amounts of capital gains distributions from regulated investment companies.. 107th Congress. Open America. https://openamerica.io/bill/107-HR-168/
MLA
"H.R. 168: To amend the Internal Revenue Code of 1986 to allow individuals an exclusion from gross income for certain amounts of capital gains distributions from regulated investment companies.." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-168/.
Bluebook (legal)
H.R. 168, 107th Cong. (2026), https://openamerica.io/bill/107-HR-168/.
Markdown link
[H.R. 168: To amend the Internal Revenue Code of 1986 to allow individuals an exclusion from gross income for certain amounts of capital gains distributions from regulated investment companies.](https://openamerica.io/bill/107-HR-168/)
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