<mods xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.3" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" ID="P0b002ee1d0978380">
    <name type="corporate">
         <namePart>United States Government Publishing Office</namePart>
         <role>
              <roleTerm authority="marcrelator" type="text">publisher</roleTerm>
              <roleTerm authority="marcrelator" type="code">pbl</roleTerm>
        </role>
         <role>
              <roleTerm authority="marcrelator" type="text">distributor</roleTerm>
              <roleTerm authority="marcrelator" type="code">dst</roleTerm>
        </role>
    </name>
    <name type="corporate">
         <namePart>United States</namePart>
         <namePart>Congress</namePart>
         <namePart>House of Representatives</namePart>
         <role>
              <roleTerm authority="marcrelator" type="text">author</roleTerm>
              <roleTerm authority="marcrelator" type="code">aut</roleTerm>
        </role>
         <description>Government Organization</description>
    </name>
    <typeOfResource>text</typeOfResource>
    <genre authority="marcgt">government publication</genre>
    <language>
         <languageTerm type="code" authority="iso639-2b">eng</languageTerm>
    </language>
    <extension>
         <collectionCode>BILLS</collectionCode>
         <searchTitle>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)
    </searchTitle>
         <category>Bills and Statutes</category>
         <waisDatabaseName>119_cong_bills</waisDatabaseName>
         <branch>legislative</branch>
         <dateIngested>2025-03-11</dateIngested>
    </extension>
    <titleInfo>
         <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.</title>
    </titleInfo>
    <titleInfo type="alternative">
         <title>H. Res. 206 (IH)
    </title>
    </titleInfo>
    <originInfo>
         <publisher>U.S. Government Publishing Office</publisher>
         <dateIssued encoding="w3cdtf">2025-03-10</dateIssued>
         <issuance>monographic</issuance>
    </originInfo>
    <physicalDescription>
         <note type="source content type">deposited</note>
         <digitalOrigin>born digital</digitalOrigin>
         <extent>2 p.</extent>
    </physicalDescription>
    <classification authority="sudocs">Y 1.6:</classification>
    <classification authority="sudocs">Y 1.4/7:</classification>
    <identifier type="local">P0b002ee1d0978380</identifier>
    <identifier type="uri">https://www.govinfo.gov/app/details/BILLS-119hres206ih</identifier>
    <identifier type="preferred citation">H. Res. 206</identifier>
    <identifier type="stock number">021-610-00252-9</identifier>
    <identifier type="Parent ILS system id">000501532</identifier>
    <identifier type="Child ILS system id">000325574</identifier>
    <identifier type="Parent ILS title">Congressional bills</identifier>
    <identifier type="Child ILS title">House resolutions</identifier>
    <identifier type="former package identifier">f:hr206_ih.txt</identifier>
    <location>
         <url displayLabel="Content Detail" access="object in context">https://www.govinfo.gov/app/details/BILLS-119hres206ih</url>
         <url displayLabel="HTML rendition" access="raw object">https://www.govinfo.gov/content/pkg/BILLS-119hres206ih/html/BILLS-119hres206ih.htm</url>
         <url displayLabel="PDF rendition" access="raw object">https://www.govinfo.gov/content/pkg/BILLS-119hres206ih/pdf/BILLS-119hres206ih.pdf</url>
         <url displayLabel="XML rendition" access="raw object">https://www.govinfo.gov/content/pkg/BILLS-119hres206ih/xml/BILLS-119hres206ih.xml</url>
    </location>
    <accessCondition type="GPO scope determination">fdlp</accessCondition>
    <recordInfo>
         <recordContentSource authority="marcorg">DGPO</recordContentSource>
         <recordCreationDate encoding="w3cdtf">2025-03-11</recordCreationDate>
         <recordChangeDate encoding="w3cdtf">2026-07-11</recordChangeDate>
         <recordIdentifier source="DGPO">BILLS-119hres206ih</recordIdentifier>
         <recordOrigin>machine generated</recordOrigin>
         <languageOfCataloging>
              <languageTerm type="code" authority="iso639-2b">eng</languageTerm>
        </languageOfCataloging>
    </recordInfo>
    <name type="personal">
         <namePart>Tracey Mann</namePart>
         <affiliation>United States House of Representatives</affiliation>
         <role>
              <roleTerm authority="marcrelator" type="text">sponsor</roleTerm>
              <roleTerm authority="marcrelator" type="code">spn</roleTerm>
        </role>
         <description>United States Congress Member</description>
    </name>
    <name type="personal">
         <namePart>Jim Costa</namePart>
         <affiliation>United States House of Representatives</affiliation>
         <role>
              <roleTerm type="text">cosponsor</roleTerm>
        </role>
         <description>United States Congress Member</description>
    </name>
    <name type="personal">
         <namePart>Jimmy Panetta</namePart>
         <affiliation>United States House of Representatives</affiliation>
         <role>
              <roleTerm type="text">cosponsor</roleTerm>
        </role>
         <description>United States Congress Member</description>
    </name>
    <name type="personal">
         <namePart>Angie Craig</namePart>
         <affiliation>United States House of Representatives</affiliation>
         <role>
              <roleTerm type="text">cosponsor</roleTerm>
        </role>
         <description>United States Congress Member</description>
    </name>
    <name type="personal">
         <namePart>Adrian Smith</namePart>
         <affiliation>United States House of Representatives</affiliation>
         <role>
              <roleTerm type="text">cosponsor</roleTerm>
        </role>
         <description>United States Congress Member</description>
    </name>
    <name type="personal">
         <namePart>Brad Finstad</namePart>
         <affiliation>United States House of Representatives</affiliation>
         <role>
              <roleTerm type="text">cosponsor</roleTerm>
        </role>
         <description>United States Congress Member</description>
    </name>
    <name type="personal">
         <namePart>Randy Feenstra</namePart>
         <affiliation>United States House of Representatives</affiliation>
         <role>
              <roleTerm type="text">cosponsor</roleTerm>
        </role>
         <description>United States Congress Member</description>
    </name>
    <name type="personal">
         <namePart>Daniel Meuser</namePart>
         <affiliation>United States House of Representatives</affiliation>
         <role>
              <roleTerm type="text">cosponsor</roleTerm>
        </role>
         <description>United States Congress Member</description>
    </name>
    <name type="personal">
         <namePart>Robert E. Latta</namePart>
         <affiliation>United States House of Representatives</affiliation>
         <role>
              <roleTerm type="text">cosponsor</roleTerm>
        </role>
         <description>United States Congress Member</description>
    </name>
    <name type="personal">
         <namePart>Russ Fulcher</namePart>
         <affiliation>United States House of Representatives</affiliation>
         <role>
              <roleTerm type="text">cosponsor</roleTerm>
        </role>
         <description>United States Congress Member</description>
    </name>
    <name type="personal">
         <namePart>Ann Wagner</namePart>
         <affiliation>United States House of Representatives</affiliation>
         <role>
              <roleTerm type="text">cosponsor</roleTerm>
        </role>
         <description>United States Congress Member</description>
    </name>
    <name type="personal">
         <namePart>Claudia Tenney</namePart>
         <affiliation>United States House of Representatives</affiliation>
         <role>
              <roleTerm type="text">cosponsor</roleTerm>
        </role>
         <description>United States Congress Member</description>
    </name>
    <name type="personal">
         <namePart>Dan Newhouse</namePart>
         <affiliation>United States House of Representatives</affiliation>
         <role>
              <roleTerm type="text">cosponsor</roleTerm>
        </role>
         <description>United States Congress Member</description>
    </name>
    <name type="personal">
         <namePart>Charles J. &quot;Chuck&quot; Fleischmann</namePart>
         <affiliation>United States House of Representatives</affiliation>
         <role>
              <roleTerm type="text">cosponsor</roleTerm>
        </role>
         <description>United States Congress Member</description>
    </name>
    <name type="personal">
         <namePart>Mark Alford</namePart>
         <affiliation>United States House of Representatives</affiliation>
         <role>
              <roleTerm type="text">cosponsor</roleTerm>
        </role>
         <description>United States Congress Member</description>
    </name>
    <name type="personal">
         <namePart>John R. Moolenaar</namePart>
         <affiliation>United States House of Representatives</affiliation>
         <role>
              <roleTerm type="text">cosponsor</roleTerm>
        </role>
         <description>United States Congress Member</description>
    </name>
    <name type="personal">
         <namePart>Sam Graves</namePart>
         <affiliation>United States House of Representatives</affiliation>
         <role>
              <roleTerm type="text">cosponsor</roleTerm>
        </role>
         <description>United States Congress Member</description>
    </name>
    <name type="personal">
         <namePart>Frank D. Lucas</namePart>
         <affiliation>United States House of Representatives</affiliation>
         <role>
              <roleTerm type="text">cosponsor</roleTerm>
        </role>
         <description>United States Congress Member</description>
    </name>
    <name type="personal">
         <namePart>Keith Self</namePart>
         <affiliation>United States House of Representatives</affiliation>
         <role>
              <roleTerm type="text">cosponsor</roleTerm>
        </role>
         <description>United States Congress Member</description>
    </name>
    <name type="personal">
         <namePart>Michael Guest</namePart>
         <affiliation>United States House of Representatives</affiliation>
         <role>
              <roleTerm type="text">cosponsor</roleTerm>
        </role>
         <description>United States Congress Member</description>
    </name>
    <name type="personal">
         <namePart>Derek Schmidt</namePart>
         <affiliation>United States House of Representatives</affiliation>
         <role>
              <roleTerm type="text">cosponsor</roleTerm>
        </role>
         <description>United States Congress Member</description>
    </name>
    <name type="personal">
         <namePart>Mary E. Miller</namePart>
         <affiliation>United States House of Representatives</affiliation>
         <role>
              <roleTerm type="text">cosponsor</roleTerm>
        </role>
         <description>United States Congress Member</description>
    </name>
    <name type="personal">
         <namePart>John W. Rose</namePart>
         <affiliation>United States House of Representatives</affiliation>
         <role>
              <roleTerm type="text">cosponsor</roleTerm>
        </role>
         <description>United States Congress Member</description>
    </name>
    <name type="personal">
         <namePart>Tom Cole</namePart>
         <affiliation>United States House of Representatives</affiliation>
         <role>
              <roleTerm type="text">cosponsor</roleTerm>
        </role>
         <description>United States Congress Member</description>
    </name>
    <name type="personal">
         <namePart>Barry Moore</namePart>
         <affiliation>United States House of Representatives</affiliation>
         <role>
              <roleTerm type="text">cosponsor</roleTerm>
        </role>
         <description>United States Congress Member</description>
    </name>
    <name type="corporate">
         <namePart>United States</namePart>
         <namePart>Congress</namePart>
         <namePart>House of Representatives</namePart>
         <namePart>Committee on Ways and Means</namePart>
         <role>
              <roleTerm authority="marcrelator" type="text">associated name</roleTerm>
              <roleTerm authority="marcrelator" type="code">asn</roleTerm>
        </role>
    </name>
    <relatedItem type="isReferencedBy">
         <titleInfo>
              <title>United States Code</title>
        </titleInfo>
    </relatedItem>
    <extension>
         <docClass>hres</docClass>
         <accessId>BILLS-119hres206ih</accessId>
         <congress>119</congress>
         <session>1</session>
         <originChamber>HOUSE</originChamber>
         <currentChamber>HOUSE</currentChamber>
         <billNumber>206</billNumber>
         <billVersion reprint="false">ih</billVersion>
         <fileSuffix>ih</fileSuffix>
         <officialTitle>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.</officialTitle>
         <action date="2025-03-10">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</action>
         <congCommittee authorityId="hswm00" chamber="H" congress="119" type="S">
                                
              <name type="authority-standard">Committee on Ways and Means</name>
                                
              <name type="authority-short">Ways and Means</name>
                            
        </congCommittee>
         <congMember bioGuideId="M000871" chamber="H" congress="119" party="R" role="SPONSOR" state="KS">
                                
              <name type="parsed">Mr. Mann</name>
                                
              <name type="authority-fnf">Tracey Mann</name>
                                
              <name type="authority-lnf">Mann, Tracey</name>
                            
        </congMember>
         <congMember bioGuideId="C001059" chamber="H" congress="119" party="D" role="COSPONSOR" state="CA">
                                
              <name type="parsed">Mr. Costa</name>
                                
              <name type="authority-fnf">Jim Costa</name>
                                
              <name type="authority-lnf">Costa, Jim</name>
                            
        </congMember>
         <congMember bioGuideId="P000613" chamber="H" congress="119" party="D" role="COSPONSOR" state="CA">
                                
              <name type="parsed">Mr. Panetta</name>
                                
              <name type="authority-fnf">Jimmy Panetta</name>
                                
              <name type="authority-lnf">Panetta, Jimmy</name>
                            
        </congMember>
         <congMember bioGuideId="C001119" chamber="H" congress="119" party="D" role="COSPONSOR" state="MN">
                                
              <name type="parsed">Ms. Craig</name>
                                
              <name type="authority-fnf">Angie Craig</name>
                                
              <name type="authority-lnf">Craig, Angie</name>
                            
        </congMember>
         <congMember bioGuideId="S001172" chamber="H" congress="119" party="R" role="COSPONSOR" state="NE">
                                
              <name type="parsed">Mr. Smith of Nebraska</name>
                                
              <name type="authority-fnf">Adrian Smith</name>
                                
              <name type="authority-lnf">Smith, Adrian</name>
                            
        </congMember>
         <congMember bioGuideId="F000475" chamber="H" congress="119" party="R" role="COSPONSOR" state="MN">
                                
              <name type="parsed">Mr. Finstad</name>
                                
              <name type="authority-fnf">Brad Finstad</name>
                                
              <name type="authority-lnf">Finstad, Brad</name>
                            
        </congMember>
         <congMember bioGuideId="F000446" chamber="H" congress="119" party="R" role="COSPONSOR" state="IA">
                                
              <name type="parsed">Mr. Feenstra</name>
                                
              <name type="authority-fnf">Randy Feenstra</name>
                                
              <name type="authority-lnf">Feenstra, Randy</name>
                            
        </congMember>
         <congMember bioGuideId="M001204" chamber="H" congress="119" party="R" role="COSPONSOR" state="PA">
                                
              <name type="parsed">Mr. Meuser</name>
                                
              <name type="authority-fnf">Daniel Meuser</name>
                                
              <name type="authority-lnf">Meuser, Daniel</name>
                            
        </congMember>
         <congMember bioGuideId="L000566" chamber="H" congress="119" party="R" role="COSPONSOR" state="OH">
                                
              <name type="parsed">Mr. Latta</name>
                                
              <name type="authority-fnf">Robert E. Latta</name>
                                
              <name type="authority-lnf">Latta, Robert E.</name>
                                
              <name type="authority-other">Robert Latta</name>
                            
        </congMember>
         <congMember bioGuideId="F000469" chamber="H" congress="119" party="R" role="COSPONSOR" state="ID">
                                
              <name type="parsed">Mr. Fulcher</name>
                                
              <name type="authority-fnf">Russ Fulcher</name>
                                
              <name type="authority-lnf">Fulcher, Russ</name>
                            
        </congMember>
         <congMember bioGuideId="W000812" chamber="H" congress="119" party="R" role="COSPONSOR" state="MO">
                                
              <name type="parsed">Mrs. Wagner</name>
                                
              <name type="authority-fnf">Ann Wagner</name>
                                
              <name type="authority-lnf">Wagner, Ann</name>
                            
        </congMember>
         <congMember bioGuideId="T000478" chamber="H" congress="119" party="R" role="COSPONSOR" state="NY">
                                
              <name type="parsed">Ms. Tenney</name>
                                
              <name type="authority-fnf">Claudia Tenney</name>
                                
              <name type="authority-lnf">Tenney, Claudia</name>
                            
        </congMember>
         <congMember bioGuideId="N000189" chamber="H" congress="119" party="R" role="COSPONSOR" state="WA">
                                
              <name type="parsed">Mr. Newhouse</name>
                                
              <name type="authority-fnf">Dan Newhouse</name>
                                
              <name type="authority-lnf">Newhouse, Dan</name>
                            
        </congMember>
         <congMember bioGuideId="F000459" chamber="H" congress="119" party="R" role="COSPONSOR" state="TN">
                                
              <name type="parsed">Mr. Fleischmann</name>
                                
              <name type="authority-fnf">Charles J. &quot;Chuck&quot; Fleischmann</name>
                                
              <name type="authority-lnf">Fleischmann, Charles J. &quot;Chuck&quot;</name>
                                
              <name type="authority-other">Charles Fleischmann</name>
                            
        </congMember>
         <congMember bioGuideId="A000379" chamber="H" congress="119" party="R" role="COSPONSOR" state="MO">
                                
              <name type="parsed">Mr. Alford</name>
                                
              <name type="authority-fnf">Mark Alford</name>
                                
              <name type="authority-lnf">Alford, Mark</name>
                            
        </congMember>
         <congMember bioGuideId="M001194" chamber="H" congress="119" party="R" role="COSPONSOR" state="MI">
                                
              <name type="parsed">Mr. Moolenaar</name>
                                
              <name type="authority-fnf">John R. Moolenaar</name>
                                
              <name type="authority-lnf">Moolenaar, John R.</name>
                                
              <name type="authority-other">John Moolenaar</name>
                            
        </congMember>
         <congMember bioGuideId="G000546" chamber="H" congress="119" party="R" role="COSPONSOR" state="MO">
                                
              <name type="parsed">Mr. Graves</name>
                                
              <name type="authority-fnf">Sam Graves</name>
                                
              <name type="authority-lnf">Graves, Sam</name>
                            
        </congMember>
         <congMember bioGuideId="L000491" chamber="H" congress="119" party="R" role="COSPONSOR" state="OK">
                                
              <name type="parsed">Mr. Lucas</name>
                                
              <name type="authority-fnf">Frank D. Lucas</name>
                                
              <name type="authority-lnf">Lucas, Frank D.</name>
                                
              <name type="authority-other">Frank Lucas</name>
                            
        </congMember>
         <congMember bioGuideId="S001224" chamber="H" congress="119" party="R" role="COSPONSOR" state="TX">
                                
              <name type="parsed">Mr. Self</name>
                                
              <name type="authority-fnf">Keith Self</name>
                                
              <name type="authority-lnf">Self, Keith</name>
                            
        </congMember>
         <congMember bioGuideId="G000591" chamber="H" congress="119" party="R" role="COSPONSOR" state="MS">
                                
              <name type="parsed">Mr. Guest</name>
                                
              <name type="authority-fnf">Michael Guest</name>
                                
              <name type="authority-lnf">Guest, Michael</name>
                            
        </congMember>
         <congMember bioGuideId="S001228" chamber="H" congress="119" party="R" role="COSPONSOR" state="KS">
                                
              <name type="parsed">Mr. Schmidt</name>
                                
              <name type="authority-fnf">Derek Schmidt</name>
                                
              <name type="authority-lnf">Schmidt, Derek</name>
                            
        </congMember>
         <congMember bioGuideId="M001211" chamber="H" congress="119" party="R" role="COSPONSOR" state="IL">
                                
              <name type="parsed">Mrs. Miller of Illinois</name>
                                
              <name type="authority-fnf">Mary E. Miller</name>
                                
              <name type="authority-lnf">Miller, Mary E.</name>
                                
              <name type="authority-other">Mary Miller</name>
                            
        </congMember>
         <congMember bioGuideId="R000612" chamber="H" congress="119" party="R" role="COSPONSOR" state="TN">
                                
              <name type="parsed">Mr. Rose</name>
                                
              <name type="authority-fnf">John W. Rose</name>
                                
              <name type="authority-lnf">Rose, John W.</name>
                                
              <name type="authority-other">John Rose</name>
                            
        </congMember>
         <congMember bioGuideId="C001053" chamber="H" congress="119" party="R" role="COSPONSOR" state="OK">
                                
              <name type="parsed">Mr. Cole</name>
                                
              <name type="authority-fnf">Tom Cole</name>
                                
              <name type="authority-lnf">Cole, Tom</name>
                            
        </congMember>
         <congMember bioGuideId="M001212" chamber="H" congress="119" party="R" role="COSPONSOR" state="AL">
                                
              <name type="parsed">Mr. Moore of Alabama</name>
                                
              <name type="authority-fnf">Barry Moore</name>
                                
              <name type="authority-lnf">Moore, Barry</name>
                            
        </congMember>
         <isPrivate>false</isPrivate>
         <isAppropriation>false</isAppropriation>
         <USCode title="26"></USCode>
    </extension>
</mods>