3.0.0 4603 2023-01-15T04:49:14Z 2023-01-15T04:49:14Z House H HR 2004-06-17 108 hswm00 Ways and Means Committee House Standing Referred to 2004-06-17T14:00:20Z 2004-06-18 Sponsor introductory remarks on measure. (CR E1152-1153) IntroReferral B00100 9 Library of Congress 2004-06-17 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2004-06-17 Introduced in House IntroReferral Intro-H 9 Library of Congress 2004-06-17 Introduced in House IntroReferral 1000 9 Library of Congress F000116 Rep. Filner, Bob [D-CA-51] BOB FILNER D CA 51 N O000159 Rep. Owens, Major R. [D-NY-11] MAJOR OWENS D NY R. 11 2004-07-12 False P000583 Rep. Paul, Ron [R-TX-14] RON PAUL R TX 14 2004-07-12 False T000458 Rep. Tancredo, Thomas G. [R-CO-6] THOMAS TANCREDO R CO G. 6 2004-07-12 False M000472 Rep. McHugh, John M. [R-NY-23] JOHN MCHUGH R NY M. 23 2004-09-08 False Taxation Capital gains tax Civil Rights and Liberties, Minority Issues Commerce Eminent domain Income tax Public Lands and Natural Resources Real property Small business Tax exclusion Taxation

00 2004-06-17 Introduced in House 2004-09-10T20:14:16Z Eminent Domain Relief for the Little Guy Act - Amends the Internal Revenue Code to allow the nonrecognition of gain from the involuntary conversion (by eminent domain) of property held by individuals, corporations, or partnerships with gross receipts of $5 million or less. Exempts such taxpayers from certain tax rules for involuntary conversions, including the requirement that the condemned property be converted into similar property within a specified two-year period.

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Display Title Official Title as Introduced Introduced in House IH Short Titles as Introduced Introduced in House 2004-06-17T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-108hr4603ih/xml/BILLS-108hr4603ih.xml 2004-06-18 Sponsor introductory remarks on measure. (CR E1152-1153) text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.