314

Ask AI
Amendment Number
314
Purpose
To extend the same one time capital gains tax exclusion granted to elderly homeowners in 1978 to households in which at least one member is severely handicapped.
Congress
97
Type
SUAMDT
Latest Action Date
Jul 28, 1981
Latest Action Text
Amendment agreed to in Senate by Voice Vote.
Proposed Date
Jul 28, 1981
Submitted Date
Jul 28, 1981
Chamber
Senate
Update Date
Aug 14, 2021
Amendment 314 — Informed