Skip to main content
S 138 110th 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: January 12, 2007 Introduced by: Schumer, Charles E. Democratic · New York See on congress.gov
Taxation Capital gains taxFamiliesHome ownershipHousing and Community Development
More subjectsShow fewer subjects
Housing financeIncome taxSurvivors' benefitsTax exclusionWidowersWidowsWomen
Sign in to write a letter Sign in to watch
This bill died when the 110th Congress ended
It never became law before the 110th Congress (2007–2008) 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 4, 2007
Read twice and referred to the Committee on Finance.
Jan 4, 2007
Introduced in Senate
 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.

 Latest action January 4, 2007

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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
Durbin, Richard J.
Illinois · Jan 12, 2007
 D
Wyden, Ron
Oregon · Jan 12, 2007
Cite this page click to expand
APA
U.S. Congress. (2026). S. 138: 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.. 110th Congress. Open America. https://openamerica.io/bill/110-S-138/
MLA
"S. 138: 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.." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-S-138/.
Bluebook (legal)
S. 138, 110th Cong. (2026), https://openamerica.io/bill/110-S-138/.
Markdown link
[S. 138: 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/110-S-138/)
Report a problem