To amend the Internal Revenue Code of 1986 to provide that a member of the uniformed services shall be treated as using a principal residence while away from home on qualified official extended duty in determining the exclusion of gain from the sale of such residence.
Referred to the House Committee on Ways and Means.
Congressional Research Service
Official summary
Version 00 · Introduced in House · Apr 29, 1999
Amends the Internal Revenue Code to declare that a member of the uniformed services shall be treated as using a principal residence while away from home on qualified official extended duty (in excess of 90 days or for an indefinite period) in determining the exclusion of gain from the sale of such residence, but only if the taxpayer owned and used the property as a principal residence for any period before such extended duty.
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Feb 10, 2026. Consult Congress.gov for the current record.
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