H.R. 4379 (99th): A bill to amend the Internal Revenue Code of 1954 to provide that nonrecognition of gain on the sale of a principal residence shall apply where one of the spouses who occupied the old residence dies before occupying the new residence.


Mar 12, 1986
99th Congress, 1985–1986

Died in a previous Congress

This bill was introduced on March 12, 1986, in a previous session of Congress, but was not enacted.


Edgar “Ed” Jenkins

Representative for Georgia's 9th congressional district


About the bill

Summary (CRS)

3/12/1986--Introduced.Amends the Internal Revenue Code to provide that the nonrecognition of gain on the sale of a principal residence which is rolled over into the purchase of a new principal ... Read more >

The bill’s title was written by its sponsor.


Mar 12, 1986

This is the first step in the legislative process.

This is a House of Representatives bill in the United States Congress (indicated by the “H.R.” in “H.R. 4379”). A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.


Committee Assignments

The committee chair determines whether a bill will move past the committee stage.


There have been no roll call votes related to this bill.

Related Bills

Legislative action may be ocurring on one of these bills in lieu of or in parallel to action on this bill.

H.R. 1799 (100th) was a re-introduction of this bill in a later Congress.

Referred to Committee
Last Action: Mar 25, 1987

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Primary Source

THOMAS.gov (The Library of Congress)

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