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S 1678 107th Congress Senate

Military Homeowners Equity Act

Official title: A bill to amend the Internal Revenue Code of 1986 to provide that a member of the uniformed services or the Foreign Service shall be treated as using a princip… Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1986 to provide that a member of the uniformed services or the Foreign Service shall be treated as using a principal residence while away from home on qualified official extended duty in determining the exclusion of gain from the sale of such residence.

Introduced: November 29, 2001 See on congress.gov
Taxation Americans employed in foreign countriesArmed Forces and National SecurityArmed forces abroadCapital gains tax
More subjectsShow fewer subjects
Department of StateFamiliesFederal employeesForeign serviceGovernment Operations and PoliticsHome ownershipHousing and Community DevelopmentHousing financeIncome taxInternational AffairsMarried peopleMilitary personnelPersonal income taxTax exclusion
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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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 13, 2001
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S11723)
Nov 13, 2001
Sponsor introductory remarks on measure. (CR S11722-11723)
Nov 13, 2001
Introduced in Senate
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 Latest action November 13, 2001

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S11723)

 Plain-English summary Congressional Research Service
Military Homeowners Equity Act - Amends the Internal Revenue Code to state that members of the Uniformed or Foreign Services on qualified official extended duty shall be considered to be using already owned and used property as a principal residence for purposes of determining exclusion of gain upon such residence's sale.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 3 Republican 1
D
Cantwell, Maria
Washington · Sep 13, 2002
 D
Murray, Patty
Washington · May 22, 2002
 R
Collins, Susan M.
Maine · Nov 29, 2001
 D
Durbin, Richard J.
Illinois · Nov 13, 2001
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1678: Military Homeowners Equity Act. 107th Congress. Open America. https://openamerica.io/bill/107-S-1678/
MLA
"S. 1678: Military Homeowners Equity Act." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-S-1678/.
Bluebook (legal)
S. 1678, 107th Cong. (2026), https://openamerica.io/bill/107-S-1678/.
Markdown link
[S. 1678: Military Homeowners Equity Act](https://openamerica.io/bill/107-S-1678/)
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