H.R. 2095 (104th): To amend the Internal Revenue Code to provide that capital gains not be recognized if invested in certain small businesses.

Jul 21, 1995 (104th Congress, 1995–1996)
Died (Referred to Committee)
Elizabeth Furse
Representative for Oregon's 1st congressional district
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Last Updated
Jul 21, 1995
9 pages
Related Bills
H.R. 2252 (105th) was a re-introduction of this bill in a later Congress.

Referred to Committee
Last Action: Jul 24, 1997


This bill was introduced on July 21, 1995, in a previous session of Congress, but was not enacted.

Introduced Jul 21, 1995
Referred to Committee Jul 21, 1995

No summaries available.


House Ways and Means

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Primary Source

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H.R. stands for House of Representatives bill.

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GovTrack’s Bill Summary

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Library of Congress Summary

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.

Amends the Internal Revenue Code to recognize gain on the sale of any capital asset, if the taxpayer so elects, only to the extent that the amount realized exceeds the cost of any eligible small business investment purchased by the taxpayer during the 12 months before the sale, reduced by any portion of the cost previously taken into account under these provisions. Terminates these provisions after the year 2002.

House Republican Conference Summary

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House Democratic Caucus Summary

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