H.R. 5336 · Where this bill is now
In committee
Introduced in the House, sent to the Committee on Ways and Means, Sep 11, 2025
119th Congress
1st SessionH. R. 5336
1st SessionH. R. 5336
A BILL
Equal Tax Act
In the HouseNo vote yet
Sponsor: Rep. Delia C. Ramirez (D-IL-3) · Introduced Sep 11, 2025 · Taxation · 1 version of the text
Sources: Congress.gov actions and votes · bill text from GovInfo · latest official action Sep 11, 2025: “Referred to the House Committee on Ways and Means.”
Sections
Sections · 8
- Sec. 1Short titleNo change
- Sec. 2Preferential rates for dividends and capital gains limited to incomes of $1,000,000 or lessNo change
- Sec. 3Deemed realization of capital gains at time of gift or deathNo change
- Sec. 4Exclusion of certain amounts of realized capital gainNo change
- Sec. 5Information reporting of certain giftsNo change
- Sec. 6Extension of time for payment of taxNo change
- Sec. 7Limitation on use of like-kind exchanges to avoid tax on real estate gainsNo change
- Sec. 8Limitation on deduction for qualified business incomeNo change