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HR 7691 96th Congress Taxation

A bill to amend the Internal Revenue Code of 1954 to extend to 48 months the rollover period for nonrecognition of gain on the sale of a principal residence.

Introduced: June 27, 1980 See on congress.gov
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This bill died when the 96th Congress ended
It never became law before the 96th Congress (1979–1980) 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.
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APA
U.S. Congress. (2026). H.R. 7691: A bill to amend the Internal Revenue Code of 1954 to extend to 48 months the rollover period for nonrecognition of gain on the sale of a principal residence.. 96th Congress. Open America. https://openamerica.io/bill/96-HR-7691/
MLA
"H.R. 7691: A bill to amend the Internal Revenue Code of 1954 to extend to 48 months the rollover period for nonrecognition of gain on the sale of a principal residence.." 96th Congress, 2026, Open America, https://openamerica.io/bill/96-HR-7691/.
Bluebook (legal)
H.R. 7691, 96th Cong. (2026), https://openamerica.io/bill/96-HR-7691/.
Markdown link
[H.R. 7691: A bill to amend the Internal Revenue Code of 1954 to extend to 48 months the rollover period for nonrecognition of gain on the sale of a principal residence.](https://openamerica.io/bill/96-HR-7691/)
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