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HR 2945 112th Congress House Taxation Capital gains tax Inflation and prices

Capital Gains Inflation Relief Act of 2011

Introduced: October 12, 2011 See on congress.gov
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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
Sep 15, 2011
Referred to the House Committee on Ways and Means.
Sep 15, 2011
Introduced in House
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 Plain-English summary Congressional Research Service

Capital Gains Inflation Relief Act of 2011 - 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 15, 2011

Referred to the House Committee on Ways and Means.

 Related & companion bills 3
  • HR 99 Related bill Fair and Simple Tax Act of 2011
  • HR 3400 Related bill Jobs Through Growth Act
  • S 2199 Related bill Grow America Act of 2012
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 15
All 15 Republican 8
Coffman, Mike
· Nov 10, 2011
 R
Simpson, Michael K.
Idaho · Nov 3, 2011
 R
Lankford, James
Oklahoma · Oct 27, 2011
BARTON, JOE
· Oct 26, 2011
 R
Lummis, Cynthia M.
Wyoming · Oct 26, 2011
 R
Stutzman, Marlin A.
Indiana · Oct 26, 2011
 R
Graves, Sam
Missouri · Oct 25, 2011
 R
Scott, Tim
South Carolina · Oct 25, 2011
Franks, Trent
· Oct 12, 2011
Graves, Tom
· Oct 12, 2011
 R
Issa, Darrell
California · Oct 12, 2011
 R
Blackburn, Marsha
Tennessee · Oct 5, 2011
Hultgren, Randy
· Oct 5, 2011
Yoder, Kevin
· Oct 5, 2011
Chaffetz, Jason
· Oct 4, 2011
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2945: Capital Gains Inflation Relief Act of 2011. 112th Congress. Open America. https://openamerica.io/bill/112-HR-2945/
MLA
"H.R. 2945: Capital Gains Inflation Relief Act of 2011." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-2945/.
Bluebook (legal)
H.R. 2945, 112th Cong. (2026), https://openamerica.io/bill/112-HR-2945/.
Markdown link
[H.R. 2945: Capital Gains Inflation Relief Act of 2011](https://openamerica.io/bill/112-HR-2945/)
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