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.

HRES 206 (119th Congress) is federal legislation introduced in the U.S. House of Representatives on March 10, 2025. Sponsored by Rep. Mann, Tracey [R-KS-1]. Current status: Referred to the House Committee on Ways and Means. (2025-03-10).