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BILL • US HOUSE
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, Tom Cole, Jim Costa and 27 other 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
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