Bill
HRES 206
Recognizing the importance of stepped-up basis under section 1014 of the Internal Revenue Code of 1986 in preserving family-owned farms and small businesses.
119th Congress
Introduced by Mark Alford and 29 co-sponsors
HRES 206 supports the stepped-up basis for inherited property, protecting family farms and small businesses from new taxes during generational ownership transfers.
Submitted in House