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: Strong Partisan Bill (Republican 76-4)

Status: (Introduced) 2023-03-23 - Sponsor introductory remarks on measure. (CR H1332) [HR237 Detail]

Text: Latest bill text (Introduced) [PDF]

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