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HR 6246 114th Congress House

Retirement Inflation Protection Act of 2016

Official title: To amend the Internal Revenue Code of 1986 to provide for the indexing of certain assets for purposes of determining gain or loss of eligible individuals.

Introduced: September 28, 2016 Introduced by: Emmer, Tom Republican · Minnesota See on congress.gov
Taxation Business investment and capitalCapital gains taxInflation and pricesSecuritiesSmall business
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This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) 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 28, 2016
Referred to the House Committee on Ways and Means.
Sep 28, 2016
Introduced in House
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 Latest action September 28, 2016

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Retirement Inflation Protection Act of 2016

This bill amends the Internal Revenue Code to allow the adjusted basis of certain assets (including common stock in a C corporation and tangible property used in a trade or business) to be indexed for inflation for the purpose of determining the gain or loss of individuals who: (1) have held the asset for more than 3 years, and (2) have attained the age of 59-1/2 as of the date of the sale or other disposition of the asset.

The bill sets forth rules for applying the inflation adjustment to short sales, dispositions between related persons, and improvements to property or contributions of capital.

The Internal Revenue Service may disallow an adjustment if any person transfers cash, debt, or any other property to another person for the principal purpose of securing or increasing the adjustment allowed by this bill.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 6246: Retirement Inflation Protection Act of 2016. 114th Congress. Open America. https://openamerica.io/bill/114-HR-6246/
MLA
"H.R. 6246: Retirement Inflation Protection Act of 2016." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-6246/.
Bluebook (legal)
H.R. 6246, 114th Cong. (2026), https://openamerica.io/bill/114-HR-6246/.
Markdown link
[H.R. 6246: Retirement Inflation Protection Act of 2016](https://openamerica.io/bill/114-HR-6246/)
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