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House Bill 1977
116th Congress(2019-2020)
Mortgage Forgiveness Tax Relief Act of 2019
Introduced
Introduced
Introduced in House on Mar 28, 2019
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Introduced in House 
Mar 28, 2019
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Introduced in House(Mar 28, 2019)
Mar 28, 2019
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Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
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H. R. 1977 (Introduced-in-House)


116th CONGRESS
1st Session
H. R. 1977


To amend the Internal Revenue Code of 1986 to extend for 2 years the exclusion from gross income of discharges of qualified principal residence indebtedness.

IN THE HOUSE OF REPRESENTATIVES

March 28, 2019

Mr. Kind (for himself, Mr. Reed, and Mr. Courtney) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to extend for 2 years the exclusion from gross income of discharges of qualified principal residence indebtedness.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Mortgage Forgiveness Tax Relief Act of 2019”.

SEC. 2. Two-year extension of exclusion from gross income of discharge of qualified principal residence indebtedness.

(a) In general.—Section 108(a)(1)(E) of the Internal Revenue Code of 1986 is amended by striking “January 1, 2018” each place it appears and inserting “January 1, 2020”.

(b) Effective date.—The amendments made by this section shall apply to discharges of indebtedness after December 31, 2017.