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  <bill>
    <number>1301</number>
    <updateDate>2018-11-08T23:28:28Z</updateDate>
    <updateDateIncludingText>2018-11-08T23:28:28Z</updateDateIncludingText>
    <originChamber>House</originChamber>
    <originChamberCode>H</originChamberCode>
    <type>HR</type>
    <introducedDate>2009-03-04</introducedDate>
    <congress>111</congress>
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        <name>Ways and Means Committee</name>
        <chamber>House</chamber>
        <type>Standing</type>
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            <name>Referred to</name>
            <date>2009-03-04T15:02:50Z</date>
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    </committees>
    <actions>
      <item>
        <actionDate>2009-03-04</actionDate>
        <text>Referred to the House Committee on Ways and Means.</text>
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            <name>Ways and Means Committee</name>
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        <actionDate>2009-03-04</actionDate>
        <text>Introduced in House</text>
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        <actionDate>2009-03-04</actionDate>
        <text>Introduced in House</text>
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          <code>9</code>
          <name>Library of Congress</name>
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    <sponsors>
      <item>
        <bioguideId>F000445</bioguideId>
        <fullName>Rep. Forbes, J. Randy [R-VA-4]</fullName>
        <firstName>J.</firstName>
        <lastName>Forbes</lastName>
        <party>R</party>
        <state>VA</state>
        <middleName>Randy</middleName>
        <district>4</district>
        <isByRequest>N</isByRequest>
      </item>
    </sponsors>
    <cosponsors>
      <item>
        <bioguideId>C000794</bioguideId>
        <fullName>Rep. Costello, Jerry F. [D-IL-12]</fullName>
        <firstName>JERRY</firstName>
        <lastName>COSTELLO</lastName>
        <party>D</party>
        <state>IL</state>
        <middleName>F.</middleName>
        <district>12</district>
        <sponsorshipDate>2010-03-11</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
    </cosponsors>
    <policyArea>
      <name>Taxation</name>
    </policyArea>
    <subjects>
      <legislativeSubjects>
        <item>
          <name>Bankruptcy</name>
        </item>
        <item>
          <name>Capital gains tax</name>
        </item>
        <item>
          <name>Income tax exclusion</name>
        </item>
        <item>
          <name>Tax administration and collection, taxpayers</name>
        </item>
      </legislativeSubjects>
      <policyArea>
        <name>Taxation</name>
      </policyArea>
    </subjects>
    <summaries>
      <summary>
        <versionCode>00</versionCode>
        <actionDate>2009-03-04</actionDate>
        <actionDesc>Introduced in House</actionDesc>
        <updateDate>2009-04-03T19:16:40Z</updateDate>
        <text><![CDATA[ <p>Amends Internal Revenue Code provisions allowing nonrecognition of gain from like-kind exchanges to suspend the 180-day period for completing such exchanges in cases involving exchange facilitators who have filed a bankruptcy petition.</p>]]></text>
      </summary>
    </summaries>
    <title>To amend the Internal Revenue Code of 1986 to suspend the 180-day period for completion of a like-kind exchange in the case of the bankruptcy of a qualified intermediary or an exchange accommodation titleholder.</title>
    <titles>
      <item>
        <titleType>Display Title</titleType>
        <title>To amend the Internal Revenue Code of 1986 to suspend the 180-day period for completion of a like-kind exchange in the case of the bankruptcy of a qualified intermediary or an exchange accommodation titleholder.</title>
      </item>
      <item>
        <titleType>Official Title as Introduced</titleType>
        <title>To amend the Internal Revenue Code of 1986 to suspend the 180-day period for completion of a like-kind exchange in the case of the bankruptcy of a qualified intermediary or an exchange accommodation titleholder.</title>
      </item>
    </titles>
    <textVersions>
      <item>
        <type>Introduced in House</type>
        <date>2009-03-04T05:00:00Z</date>
        <formats>
          <item>
            <url>https://www.govinfo.gov/content/pkg/BILLS-111hr1301ih/xml/BILLS-111hr1301ih.xml</url>
          </item>
        </formats>
      </item>
    </textVersions>
    <latestAction>
      <actionDate>2009-03-04</actionDate>
      <text>Referred to the House Committee on Ways and Means.</text>
    </latestAction>
  </bill>
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    <dc:language>EN</dc:language>
    <dc:rights>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.</dc:rights>
    <dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
    <dc:description>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.</dc:description>
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