[History of Bills, Volume 143 (1997)]
[From the U.S. Government Publishing Office, www.gpo.gov]


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S. 501--A bill to amend the Internal Revenue Code of 1986 to provide 
    all taxpayers with a 50 percent deduction for capital gains, to 
    increase the exclusion for gain on qualified small business stock, 
    to index the basis of certain capital assets, to allow the capital 
    loss deduction for losses on the sale or exchange of an 
    individual's principal residence, and for other purposes; to the 
    Committee on Finance.


By Mr. MACK (for himself, Mr. Shelby, Mr. Cochran, Mr. D'Amato, and 
Mr. Hagel), S2646 [20MR]