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HR 991 107th Congress House Taxation Capital gains tax Coins and coinage Finance and Financial Sector Gold Income tax Personal income tax Platinum Public Lands and Natural Resources Silver Tax rates

To amend the Internal Revenue Code of 1986 to treat gold, silver, and platinum, in either coin or bar form, in the same manner as stocks and bonds for purposes of the maximum capital gains rate for…

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To amend the Internal Revenue Code of 1986 to treat gold, silver, and platinum, in either coin or bar form, in the same manner as stocks and bonds for purposes of the maximum capital gains rate for individuals.

Introduced: March 13, 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
Mar 13, 2001
Referred to the House Committee on Ways and Means.
Mar 13, 2001
Introduced in House
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 Plain-English summary Congressional Research Service
Amends Internal Revenue Code maximum capital gains rate provisions to eliminate the exception for gold, silver, and platinum coins.
What's happening now March 13, 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 2
All 2 Republican 2
R
Calvert, Ken
California · Mar 13, 2001
 R
Sessions, Pete
Texas · Mar 13, 2001
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 991: To amend the Internal Revenue Code of 1986 to treat gold, silver, and platinum, in either coin or bar form, in the same manner as stocks and bonds for purposes of the maximum capital gains rate for individuals.. 107th Congress. Open America. https://openamerica.io/bill/107-HR-991/
MLA
"H.R. 991: To amend the Internal Revenue Code of 1986 to treat gold, silver, and platinum, in either coin or bar form, in the same manner as stocks and bonds for purposes of the maximum capital gains rate for individuals.." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-991/.
Bluebook (legal)
H.R. 991, 107th Cong. (2026), https://openamerica.io/bill/107-HR-991/.
Markdown link
[H.R. 991: To amend the Internal Revenue Code of 1986 to treat gold, silver, and platinum, in either coin or bar form, in the same manner as stocks and bonds for purposes of the maximum capital gains rate for individuals.](https://openamerica.io/bill/107-HR-991/)
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