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.

Sponsored by Tracey Mann RRepublican, introduced March 10, 2025. Policy area, as Congress files it: Taxation.

Status is read from the official actions by their Library of Congress codes: Became Public Law (36000) or a law number on the bill reads "Became law"; Vetoed (31000) reads "Vetoed"; Presented to President (28000) reads "Sent to the President"; passed or agreed to in the House (8000) and in the Senate (17000) reads "Passed both chambers"; one of them alone reads "Passed the House" or "Passed the Senate" ("Agreed to" for a resolution); reported to the House (5000) or the Senate (14000) reads "Reported by committee"; anything else reads "Introduced".

Source: Congress.gov data service (Library of Congress). Text versions: our copies of govinfo.gov’s files. Our copy was saved October 17, 2026.

Every bill introduced