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HR 3856 113th Congress House

Homeowners Debt Relief Extension Act of 2014

Official title: To amend the Internal Revenue Code of 1986 to provide a 2-year extension of the exclusion from gross income for the discharge of qualified principal residence indebtedness, and for other purposes.

Introduced: January 31, 2014 Introduced by: Foster, Bill Democratic · Illinois See on congress.gov
Taxation Budget deficits and national debtHousing finance and home ownershipIncome tax deductionsIncome tax exclusionOil and gas
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This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) 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 13, 2014
Referred to the House Committee on Ways and Means.
Jan 13, 2014
Introduced in House
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 Latest action January 13, 2014

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Homeowners Debt Relief Extension Act of 2014 - Amends the Internal Revenue Code to: (1) extend through 2015 the exclusion from gross income of imputed income from the discharge of indebtedness with respect to a principal residence; and (2) exclude from the definition of "domestic production gross receipts" for purposes of the tax deduction for income attributable to domestic production activities, gross receipts of a major integrated oil company (i.e., a company which has an average daily worldwide production of crude oil of at least 500,000 barrels for the taxable year and gross receipts in excess of $1 billion for its last taxable year ending during 2005) from the production, transportation, or distribution of oil, natural gas, or any primary product thereof.

 Related & companion bills 4
  • HR 2788 Related bill Mortgage Forgiveness Tax Relief Act
  • HR 2994 Related bill Mortgage Forgiveness Tax Relief Act of 2013
  • HR 5785 Related bill To amend the Internal Revenue Code of 1986 to make permanent the exclusion from gross income of discharges of qualified…
  • S 1187 Related bill Mortgage Forgiveness Tax Relief Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1
D
Kaptur, Marcy
Ohio · Jan 31, 2014
Tsongas, Niki
· Jan 31, 2014
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3856: Homeowners Debt Relief Extension Act of 2014. 113th Congress. Open America. https://openamerica.io/bill/113-HR-3856/
MLA
"H.R. 3856: Homeowners Debt Relief Extension Act of 2014." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-3856/.
Bluebook (legal)
H.R. 3856, 113th Cong. (2026), https://openamerica.io/bill/113-HR-3856/.
Markdown link
[H.R. 3856: Homeowners Debt Relief Extension Act of 2014](https://openamerica.io/bill/113-HR-3856/)
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