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S 4075 109th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to apply the joint return limitation for capital gains exclusion to certain post-marriage sales of principal residences by surviving spouses.

Introduced: December 5, 2006 Introduced by: Schumer, Charles E. Democratic · New York See on congress.gov
Taxation Capital gains taxFamiliesHome ownershipHousing and Community Development
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Housing financeIncome taxSurvivors' benefitsTax exclusionWidowersWidowsWomen
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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
Dec 5, 2006
Read twice and referred to the Committee on Finance.
Dec 5, 2006
Introduced in Senate
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 Latest action December 5, 2006

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow a surviving spouse to exclude from gross income up to $500,000 of the gain from the sale or exchange of a principal residence owned jointly with a deceased spouse if the sale or exchange occurs within two years of the death of the spouse and other ownership and use requirements have been met.

 Related & companion bills 1
  • HR 3803 Related bill To amend the Internal Revenue Code of 1986 to allow certain surviving spouses to exclude up to $500,000 of gain from th…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 4075: A bill to amend the Internal Revenue Code of 1986 to apply the joint return limitation for capital gains exclusion to certain post-marriage sales of principal residences by surviving spouses.. 109th Congress. Open America. https://openamerica.io/bill/109-S-4075/
MLA
"S. 4075: A bill to amend the Internal Revenue Code of 1986 to apply the joint return limitation for capital gains exclusion to certain post-marriage sales of principal residences by surviving spouses.." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-S-4075/.
Bluebook (legal)
S. 4075, 109th Cong. (2026), https://openamerica.io/bill/109-S-4075/.
Markdown link
[S. 4075: A bill to amend the Internal Revenue Code of 1986 to apply the joint return limitation for capital gains exclusion to certain post-marriage sales of principal residences by surviving spouses.](https://openamerica.io/bill/109-S-4075/)
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