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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
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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 31, 2001
Referred to the House Committee on Ways and Means.
Jan 31, 2001
Introduced in House
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 Plain-English summary Congressional Research Service
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 January 31, 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 8
All 8 Democratic 2 Republican 6
R
Wilson, Joe
South Carolina · Sep 11, 2002
 D
Larsen, Rick
Washington · Jul 9, 2002
 R
Capito, Shelley Moore
West Virginia · Jun 14, 2001
 D
McGovern, James P.
Massachusetts · Jun 14, 2001
 R
Smith, Christopher H.
New Jersey · Mar 6, 2001
 R
Calvert, Ken
California · Feb 8, 2001
 R
Sessions, Pete
Texas · Feb 8, 2001
 R
Simpson, Michael K.
Idaho · Feb 8, 2001
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 356: Uniformed Services Tax Equity Act. 107th Congress. Open America. https://openamerica.io/bill/107-HR-356/
MLA
"H.R. 356: Uniformed Services Tax Equity Act." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-356/.
Bluebook (legal)
H.R. 356, 107th Cong. (2026), https://openamerica.io/bill/107-HR-356/.
Markdown link
[H.R. 356: Uniformed Services Tax Equity Act](https://openamerica.io/bill/107-HR-356/)
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