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HR 1857119th CongressIntroduced
Capital Gains Inflation Relief Act of 2025
Introduced: Oct 29, 2025
Standard Summary
Comprehensive overview in 1-2 paragraphs
The Capital Gains Inflation Relief Act of 2025 would amend the Internal Revenue Code to allow taxpayers to adjust the basis of certain assets for inflation when calculating capital gains tax. The adjustment would apply to assets held more than 3 years and would use the GDP deflator to calculate the inflation adjustment.
Key Points
- 1Allows inflation indexing for capital gains on assets held over 3 years
- 2Applies to stocks, digital assets, and tangible property
- 3Uses GDP deflator to calculate inflation adjustment
- 4Requires written documentation of original purchase price
- 5Excludes corporate shareholders from benefits
- 6Effective for assets acquired after December 31, 2025
Impact Areas
Individual investorsCapital marketsTax revenueCryptocurrency holdersInvestment funds
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