Bill Title: 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.

Spectrum: Partisan Bill (Republican 82-1)

Status: (Introduced - Dead) 2022-03-30 - Referred to the House Committee on Ways and Means. [HR1015 Detail]

Text: Latest bill text (Introduced) [PDF]

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