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119th CongressH.Res. 206

Introduced in House

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.

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That the House of Representatives— (1) supports the preservation of the stepped-up basis; (2) opposes any efforts to impose new taxes on family farms or small businesses; and (3) recognizes the importance of generational transfers of farm and family-owned business operations.

•HRes 206 IHText from GovInfo
H.Res. 206 full text: 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. · Public Law Tracker