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HR 7129 97th Congress Taxation

A bill to amend the Internal Revenue Code of 1954 to increase the 2-year periods for rollover of gain on sale of principal residence to 3 years.

Introduced: September 16, 1982 See on congress.gov
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This bill died when the 97th Congress ended
It never became law before the 97th Congress (1981–1982) 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. 7129: A bill to amend the Internal Revenue Code of 1954 to increase the 2-year periods for rollover of gain on sale of principal residence to 3 years.. 97th Congress. Open America. https://openamerica.io/bill/97-HR-7129/
MLA
"H.R. 7129: A bill to amend the Internal Revenue Code of 1954 to increase the 2-year periods for rollover of gain on sale of principal residence to 3 years.." 97th Congress, 2026, Open America, https://openamerica.io/bill/97-HR-7129/.
Bluebook (legal)
H.R. 7129, 97th Cong. (2026), https://openamerica.io/bill/97-HR-7129/.
Markdown link
[H.R. 7129: A bill to amend the Internal Revenue Code of 1954 to increase the 2-year periods for rollover of gain on sale of principal residence to 3 years.](https://openamerica.io/bill/97-HR-7129/)
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