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S 798119th 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 allows taxpayers to adjust the basis of certain assets for inflation when calculating capital gains, reducing tax liability on inflation-generated gains.
Key Points
- 1Indexes asset basis for inflation on stocks, digital assets, and tangible property held over 3 years
- 2Uses GDP deflator to calculate inflation adjustments
- 3Applies to individuals but not corporations
- 4Includes special rules for investment companies, S corporations, and partnerships
- 5Excludes assets with diminished risk of loss or certain related-party transfers
- 6Requires written documentation of original purchase price
Impact Areas
Individual investors and taxpayersCapital markets and investment behaviorFederal tax revenueInvestment companies and REITsTax preparation and compliance industry
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