Home > 106th Congressional Bills > H.R. 5328 (ih) To authorize the acquisition of additional lands for inclusion in the Fort Clatsop National Memorial in the State of Oregon, and for other purposes. [Introduced in House] ...

H.R. 5328 (ih) To authorize the acquisition of additional lands for inclusion in the Fort Clatsop National Memorial in the State of Oregon, and for other purposes. [Introduced in House] ...


Google
 
Web GovRecords.org







108th CONGRESS
  2d Session
                                H. R. 5327

  To amend the Internal Revenue Code of 1986 to provide an increased 
  exclusion of gain from the sale of a principal residence by certain 
                          widows and widowers.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            October 8, 2004

  Mrs. Lowey introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to provide an increased 
  exclusion of gain from the sale of a principal residence by certain 
                          widows and widowers.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. INCREASED EXCLUSION ON SALE OF PRINCIPAL RESIDENCE BY 
              CERTAIN WIDOWS AND WIDOWERS.

    (a) In General.--Section 121(b) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new paragraph:
            ``(4) Special rules for widows and widowers.--In the case 
        of an unmarried individual who was married and whose marriage 
        ceased by reason of the death of such individual's spouse, 
        paragraph (1) shall be applied by substituting `$500,000' for 
        `$250,000' if--
                    ``(A) such property was owned by such individual or 
                such individual's spouse immediately before the death 
                of such spouse,
                    ``(B) the requirements of paragraphs (2)(A) and (3) 
                would have been met if such property had been sold 
                immediately before the death of such spouse, and
                    ``(C) the sale or exchange of such property is 
                during the 1-year period beginning on the date of the 
                death of such spouse.''.
    (b) Conforming Amendment.--Section 121(c)(1) of such Code is 
amended by striking ``or (2)'' and inserting ``, (2), or (4)''.
    (c) Effective Date.--The amendments made by this section shall 
apply to sales and exchanges after the date of the enactment of this 
Act, in taxable years ending after such date.
                                 <all>

Pages: 1

Other Popular 106th Congressional Bills Documents:

1 S.Res. 371 (ats) Expressing the sense of the Senate that a commemorative postage stamp should be issued to honor sculptor Korczak Ziolkowski. [Agreed to Senate] ...
2 S. 2258 (is) To extend the temporary suspension of duty on -Bromo- -nitrostyrene. [Introduced in Senate] ...
3 H.Con.Res. 105 (enr) [Enrolled bill] ...
4 H.R. 1687 (ih) To amend the Internal Revenue Code of 1986 to allow individuals a [Introduced in House] ...
5 H.R. 1162 (rs) To designate the bridge on United States Route 231 that crosses the Ohio River between Maceo, Kentucky, and Rockport, Indiana, as the ``William H. Natcher Bridge''. [Reported in Senate] ...
6 H.R. 2571 (ih) To provide for a gradual reduction in the loan rate for peanuts, to repeal peanut quotas for the 2002 and subsequent crops, and to require the Secretary of Agriculture to purchase peanuts and peanut products for nutrition programs only at t...
7 S. 3133 (is) To provide compensation to producers for underestimation of wheat protein content. [Introduced in Senate] ...
8 S. 624 (enr) To authorize construction of the Fort Peck Reservation Rural Water System in the State of Montana, and for other purposes. [Enrolled bill] ...
9 H.R. 2485 (ih) To amend title X of the Public Health Service Act to permit family planning projects to offer adoption services. [Introduced in House] ...
10 S. 1761 (rfh) To direct the Secretary of the Interior, through the Bureau of Reclamation, to conserve and enhance the water supplies of the Lower Rio Grande Valley. [Referred in House] ...
11 H.R. 3061 (enr) To amend the Immigration and Nationality Act to extend for an additional [Enrolled bill] ...
12 H.R. 3909 (rs) To designate the facility of the United States Postal Service located at 4601 South Cottage Grove Avenue in Chicago, Illinois, as the ``Henry W. McGee Post Office Building''. [Reported in Senate] ...
13 H.R. 4198 (ih) To declare the policy of the United States with regard to the constitutional requirement of a decennial census for purposes of the apportionment of Representatives in Congress among the several States. [Introduced in House] ...
14 H.R. 209 (enr) To improve the ability of Federal agencies to license federally owned inventions. [Enrolled bill] ...
15 S. 748 (es) To improve Native hiring and contracting by the Federal Government within the State of Alaska, and for other purposes. [Engrossed in Senate] ...
16 H.R. 5528 (eh) To authorize the construction of a Wakpa Sica Reconciliation Place in Fort Pierre, South Dakota, and for other purposes. [Engrossed in House] ...
17 H.R. 318 (ih) To provide for access by State and local authorities to information of the Department of Justice for the purpose of conducting criminal background checks on port employees and prospective employees. [Introduced in House] ...
18 H.R. 695 (eh) To direct the Secretary of Agriculture and the Secretary of the Interior to convey an administrative site in San Juan County, New Mexico, to San Juan College. [Engrossed in House] ...
19 H.R. 3357 (ih) For the relief of Unice Grace Prendergast. [Introduced in House] ...
20 S.Res. 47 (is) Designating the week of March 21 through March 27, 1999, as ``National Inhalants and Poisons Awareness Week''. [Introduced in Senate] ...
21 H.R. 176 (ih) To affirm the role of States in setting reasonable occupancy standards, and for other purposes. [Introduced in House] ...
22 S. 3082 (is) To amend title XVIII of the Social Security Act to improve the manner in which new medical technologies are made available to Medicare beneficiaries under the Medicare Program, and for other purposes. [Introduced in Senate] ...
23 S.Res. 46 (ats) Relating to the retirement of William D. Lackey. [Agreed to Senate] ...
24 H.R. 592 (ih) To redesignate Great Kills Park in the Gateway National Recreation Area as ``World War II Veterans Park at Great Kills''. [Introduced in House] ...
25 H.R. 1752 (ih) To make improvements in the operation and administration of the Federal courts, and for other purposes. [Introduced in House] ...
26 H.R. 4794 (enr) To require the Secretary of the Interior to complete a resource study of [Enrolled bill] ...
27 S. 1926 (is) To amend the Elementary and Secondary Education Act of 1965 to improve student achievement by helping local educational agencies improve the quality of, and technology training for, teachers, to improve teacher accountability, and to enhance...
28 H.R. 154 (enr) To allow the Secretary of the Interior and the Secretary of Agriculture to establish a fee system for commercial filming activities on Federal land, and for other purposes. [Enrolled bill] ...
29 H.R. 2531 (rh) To authorize appropriations for the Nuclear Regulatory Commission for fiscal year 2000, and for other purposes. [Reported in House] ...
30 S. 391 (is) To provide for payments to children's hospitals that operate graduate medical education programs. [Introduced in Senate] ...


Other Documents:

106th Congressional Bills Records and Documents

GovRecords.org presents information on various agencies of the United States Government. Even though all information is believed to be credible and accurate, no guarantees are made on the complete accuracy of our government records archive. Care should be taken to verify the information presented by responsible parties. Please see our reference page for congressional, presidential, and judicial branch contact information. GovRecords.org values visitor privacy. Please see the privacy page for more information.
House Rules:

104th House Rules
105th House Rules
106th House Rules

Congressional Bills:

104th Congressional Bills
105th Congressional Bills
106th Congressional Bills
107th Congressional Bills
108th Congressional Bills

Supreme Court Decisions

Supreme Court Decisions

Additional

1995 Privacy Act Documents
1997 Privacy Act Documents
1994 Unified Agenda
2004 Unified Agenda

Congressional Documents:

104th Congressional Documents
105th Congressional Documents
106th Congressional Documents
107th Congressional Documents
108th Congressional Documents

Congressional Directory:

105th Congressional Directory
106th Congressional Directory
107th Congressional Directory
108th Congressional Directory

Public Laws:

104th Congressional Public Laws
105th Congressional Public Laws
106th Congressional Public Laws
107th Congressional Public Laws
108th Congressional Public Laws

Presidential Records

1994 Presidential Documents
1995 Presidential Documents
1996 Presidential Documents
1997 Presidential Documents
1998 Presidential Documents
1999 Presidential Documents
2000 Presidential Documents
2001 Presidential Documents
2002 Presidential Documents
2003 Presidential Documents
2004 Presidential Documents

Home Executive Judicial Legislative Additional Reference About Privacy