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HR 1481 112th Congress House

Investment Property Opportunity Act of 2011

Official title: To amend the Internal Revenue Code of 1986 to encourage the purchase of residential property by providing an exclusion from tax on certain gains.

Introduced: April 12, 2011 See on congress.gov
Taxation Capital gains taxHousing finance and home ownershipIncome tax exclusion
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This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) 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
Apr 12, 2011
Introduced in House
Apr 12, 2011
Referred to the House Committee on Ways and Means.
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 Latest action April 12, 2011

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Investment Property Opportunity Act of 2011 - Amends the Internal Revenue Code to exclude from gross income gain from the sale of residential real property that is: (1) located in a distressed housing area (i.e., a county with high foreclosure rates and declining housing fair market values), (2) acquired within 18 months after enactment of this Act, and (3) held for more than three years.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1481: Investment Property Opportunity Act of 2011. 112th Congress. Open America. https://openamerica.io/bill/112-HR-1481/
MLA
"H.R. 1481: Investment Property Opportunity Act of 2011." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-1481/.
Bluebook (legal)
H.R. 1481, 112th Cong. (2026), https://openamerica.io/bill/112-HR-1481/.
Markdown link
[H.R. 1481: Investment Property Opportunity Act of 2011](https://openamerica.io/bill/112-HR-1481/)
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