Skip to main content
HR 6057 109th Congress House Taxation Capital gains tax Commerce Economics and Public Finance Finance and Financial Sector Income tax Indexing (Economic policy) Inflation Losses Mutual funds Partnerships Real estate investment Small business Stocks Valuation

To amend the Internal Revenue Code of 1986 to provide for the indexing of certain assets for purposes of determining gain or loss.

Introduced: September 12, 2006 See on congress.gov
Sign in to write a letter Sign in to watch
This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) 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
Sep 12, 2006
Referred to the House Committee on Ways and Means.
Sep 12, 2006
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow an inflation adjustment based upon the gross domestic product deflator to the adjusted basis of certain assets (including C corporation common stock and tangible property used in a trade or business) held by a taxpayer for more than three years for purposes of determining gain or loss on the sale or other disposition of such assets.

Sets forth rules for applying such inflation adjustment to short sales, regulated investment companies and real estate investment trusts, partnerships and other pass-thru entities, and dispositions of assets between related persons.

What's happening now September 12, 2006

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 18
All 18 Republican 11
R
Boozman, John
Arkansas · Dec 5, 2006
RADANOVICH, GEORGE
· Dec 5, 2006
SHADEGG, JOHN
· Dec 5, 2006
Barrett, J.
· Sep 25, 2006
 R
Calvert, Ken
California · Sep 25, 2006
 R
Foxx, Virginia
North Carolina · Sep 25, 2006
 R
McCaul, Michael T.
Texas · Sep 25, 2006
 R
Simpson, Michael K.
Idaho · Sep 25, 2006
SOUDER, MARK
· Sep 25, 2006
TIAHRT, TODD
· Sep 25, 2006
WAMP, ZACH
· Sep 25, 2006
 R
Wicker, Roger F.
Mississippi · Sep 25, 2006
 R
Blackburn, Marsha
Tennessee · Sep 19, 2006
 R
Issa, Darrell
California · Sep 19, 2006
 R
Sessions, Pete
Texas · Sep 19, 2006
 R
Carter, John R.
Texas · Sep 14, 2006
 R
Wilson, Joe
South Carolina · Sep 14, 2006
CANTOR, ERIC
· Sep 12, 2006
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 6057: To amend the Internal Revenue Code of 1986 to provide for the indexing of certain assets for purposes of determining gain or loss.. 109th Congress. Open America. https://openamerica.io/bill/109-HR-6057/
MLA
"H.R. 6057: To amend the Internal Revenue Code of 1986 to provide for the indexing of certain assets for purposes of determining gain or loss.." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-6057/.
Bluebook (legal)
H.R. 6057, 109th Cong. (2026), https://openamerica.io/bill/109-HR-6057/.
Markdown link
[H.R. 6057: To amend the Internal Revenue Code of 1986 to provide for the indexing of certain assets for purposes of determining gain or loss.](https://openamerica.io/bill/109-HR-6057/)
Report a problem