United StatesHouse Bill 1857HR 1857

Capital Gains Inflation Relief Act of 2025

Taxation

16 pages

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senate
president

Introduced March 5, 2025 by Warren Davidson · Last progress March 5, 2025

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Pending Committee

March 5, 2025

Referred to the House Committee on Ways and Means.

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Laws This Bill Would Affect

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Redesignates26 U.S.C. 1023

Redesignates the existing 26 U.S.C. §1023 as §1024 and inserts a new 26 U.S.C. §1023 establishing indexing rules for certain assets (indexed basis, definitions, exceptions, entity rules, related-person rules, etc.).

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Introduced in House

March 5, 2025•16 pages

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Lets many non-corporate taxpayers adjust (increase) the tax basis of certain assets for inflation, so they pay tax only on real gains when they sell. Covered assets include certain stocks, digital assets, and tangible property. The inflation factor uses the GDP price index.

Includes guardrails for investment funds, partnerships, short sales, and related‑party transfers, plus recordkeeping rules and a $1,000 de minimis threshold for small basis increases. Applies to assets acquired on or after January 1, 2026, and directs the Treasury to issue rules and guidance.

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Text Versions

Capital Gains Inflation Relief Act of 2025

House Votes

Senate Votes

Presidential Signature

Recorded Votes

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AI Summary

Laws This Bill Would Affect

Text Versions

Amendments

Laws This Bill Would Affect

Amendments

Sponsors

House Votes

Senate Votes

Presidential Signature

Capital Gains Inflation Relief Act of 2025

AI Summary