Skip to main content
S 13 98th Congress Senate

Capital Gains Tax Act of 1983

Official title: A bill to amend the Internal Revenue Code of 1954 to decrease the holding period for long-term capital gain treatment from 1 year to 6 months.

Introduced: April 5, 1983 See on congress.gov
Taxation Capital gains taxIncome tax
Sign in to write a letter Sign in to watch
This bill died when the 98th Congress ended
It never became law before the 98th Congress (1983–1984) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 2, 1983
Committee on Finance requested executive comment from OMB, Treasury Department.
Jan 26, 1983
Read twice and referred to the Committee on Finance.
Jan 26, 1983
Introduced in Senate
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action February 2, 1983

Committee on Finance requested executive comment from OMB, Treasury Department.

 Plain-English summary Congressional Research Service

Capital Gains Tax Act of 1983 - Amends the Internal Revenue Code to decrease the holding period for capital gains tax treatment from one year to six months.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Apr 5, 1983
Cite this page click to expand
APA
U.S. Congress. (2026). S. 13: Capital Gains Tax Act of 1983. 98th Congress. Open America. https://openamerica.io/bill/98-S-13/
MLA
"S. 13: Capital Gains Tax Act of 1983." 98th Congress, 2026, Open America, https://openamerica.io/bill/98-S-13/.
Bluebook (legal)
S. 13, 98th Cong. (2026), https://openamerica.io/bill/98-S-13/.
Markdown link
[S. 13: Capital Gains Tax Act of 1983](https://openamerica.io/bill/98-S-13/)
Report a problem