H. Res. 206 (119th)Full Analysis
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.
Taxation|Taxation
Current stageCommittee
Referred to the House Committee on Ways and Means.
Introduced
Committee
Floor
President
Law
Full analysis
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Passage likelihood
How realistic the bill’s path is, what content factors help or hurt it, and which uncertainties could still reshape the read.
Political perspectives
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Legislative design
A structural read of the bill text itself: how complete it is, what gets deferred, and whether the execution details match the scope claimed.