HR 356
107th Congress
House
Taxation
Armed Forces and National Security
Armed forces abroad
Capital gains tax
Home ownership
Housing and Community Development
Housing finance
Income tax
Military personnel
Personal income tax
Tax exclusion
Uniformed Services Tax Equity Act
Introduced: January 31, 2001
See on congress.gov
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 31, 2001
Referred to the House Committee on Ways and Means.
Jan 31, 2001
Introduced in House
Plain-English summary
Uniformed Services Tax Equity Act - Amends the Internal Revenue Code to declare that a member of the uniformed services shall be treated as using a principal residence while away from home on qualified official extended duty (in excess of 90 days or for an indefinite period) in determining the exclusion of gain from the sale of such residence, but only if the taxpayer owned and used the property as a principal residence for any period before such extended duty.
What's happening now
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
1