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HR 6444 115th Congress House Taxation Bank accounts, deposits, capital Capital gains tax Economic performance and conditions Financial services and investments Inflation and prices Property tax Real estate business Tax administration and collection, taxpayers Taxation of foreign income

Capital Gains Inflation Relief Act

Introduced: July 19, 2018 See on congress.gov
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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
Jul 19, 2018
Referred to the House Committee on Ways and Means.
Jul 19, 2018
Introduced in House
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 Plain-English summary Congressional Research Service

Capital Gains Inflation Relief Act

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 a taxpayer (other than a corporation) who has held the asset for more than three years.

The bill sets forth rules for applying the inflation adjustment to:

  • short sales;
  • regulated investment companies;
  • real estate investment trusts;
  • other pass-through entities, including partnerships, S corporations, and common trust funds;
  • 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.

What's happening now July 19, 2018

Referred to the House Committee on Ways and Means.

 Related & companion bills 2
  • HR 2017 Related bill Retirement Inflation Protection Act of 2017
  • S 2688 Related bill Capital Gains Inflation Relief Act of 2018
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Republican 3
R
Norman, Ralph
South Carolina · Sep 4, 2018
 R
Schweikert, David
Arizona · Jul 26, 2018
 R
Smith, Adrian
Nebraska · Jul 26, 2018
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 6444: Capital Gains Inflation Relief Act. 115th Congress. Open America. https://openamerica.io/bill/115-HR-6444/
MLA
"H.R. 6444: Capital Gains Inflation Relief Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-6444/.
Bluebook (legal)
H.R. 6444, 115th Cong. (2026), https://openamerica.io/bill/115-HR-6444/.
Markdown link
[H.R. 6444: Capital Gains Inflation Relief Act](https://openamerica.io/bill/115-HR-6444/)
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