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.

Introduced

In Committee

Floor

Crossed Over

Passed

Enacted

Overview Bill text 1 History 2 Sponsors

No sponsors recorded.

PASSAGE PROBABILITY

1% Unlikely

Why this number

Stage base In Committee — base rate 2%, measured from US's completed sessions
Momentum -1 45/100 from the pace of recorded action
Time since last action -22 583 days quiet

A transparent scoring model over stage, momentum, recency, sponsorship and recorded votes — not a trained predictor. Treat it as a way to rank attention, not as a forecast.