H. Res. 206 (IH) - 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.
Mr. Mann (for himself, Mr. Costa, Mr. Panetta, Ms. Craig, Mr. Smith of Nebraska, Mr. Finstad, Mr. Feenstra, Mr. Meuser, Mr. Latta, Mr. Fulcher, Mrs. Wagner, Ms. Tenney, Mr. Newhouse, Mr. Fleischmann, Mr. Alford, Mr. Moolenaar, Mr. Graves, Mr. Lucas, Mr. Self, Mr. Guest, Mr. Schmidt, Mrs. Miller of Illinois, Mr. Rose, Mr. Cole, and Mr. Moore of Alabama) submitted the following resolution; which was referred to the Committee on Ways and Means
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.
Jim Costa
(CA); Jimmy Panetta
(CA); Angie Craig
(MN); Adrian Smith
(NE); Brad Finstad
(MN); Randy Feenstra
(IA); Daniel Meuser
(PA); Robert E. Latta
(OH); Russ Fulcher
(ID); Ann Wagner
(MO); Claudia Tenney
(NY); Dan Newhouse
(WA); Charles J. "Chuck" Fleischmann
(TN); Mark Alford
(MO); John R. Moolenaar
(MI); Sam Graves
(MO); Frank D. Lucas
(OK); Keith Self
(TX); Michael Guest
(MS); Derek Schmidt
(KS); Mary E. Miller
(IL); John W. Rose
(TN); Tom Cole
(OK); Barry Moore
(AL)
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Chicago
U.S. Congress. House. 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. H. Res. 206. 119th
Cong., 1st
sess., Introduced in House March 10, 2025. https://www.govinfo.gov/app/details/BILLS-119hres206ih.
APA
Congress, House of Representatives (2025, March 10). 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. (H. Res. 206 (IH)). Retrieved from https://www.govinfo.gov/app/details/BILLS-119hres206ih.
MLA
United States, Congress, House of Representatives. 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. U.S. Government Publishing Office, https://www.govinfo.gov/app/details/BILLS-119hres206ih. 119th Congress, H. Res. 206, Introduced in House 10 Mar. 2025.
Bluebook
H.Res.206 - 119th Congress (2025-2026): 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., H.Res.206, 119th Cong. (2025), https://www.govinfo.gov/app/details/BILLS-119hres206ih.