# 115-hr-6444: Capital Gains Inflation Relief Act

115-hr-6444, Capital Gains Inflation Relief Act, is a 115th Congress bill sponsored by Rep. Nunes, Devin [R-CA-22] (R-CA); status Referred to the House Committee on Ways and Means. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/115-hr-6444
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 115-hr-6444
- Congress: 115
- Title: Capital Gains Inflation Relief Act
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2018-07-19
- Sponsor: Rep. Nunes, Devin [R-CA-22] (R-CA)
- Cosponsors: 5
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

Capital Gains Inflation Relief Act This bill amends the Internal Revenue Code to allow the adjusted basis of certain assets (including common stock in a C corporation and tangible property used in a trade or business) to be indexed for inflation for the purpose of determining the gain or loss of a taxpayer (other than a corporation) who has held the asset for more than three years. The bill sets forth rules for applying the inflation adjustment to: short sales; regulated investment companies; real estate investment trusts; other pass-through entities, including partnerships, S corporations, and common trust funds; dispositions between related persons; and improvements to property or contributions of capital. The Internal Revenue Service may disallow an adjustment if any person transfers cash, debt, or any other property to another person for the principal purpose of securing or increasing the adjustment allowed by this bill.

## Cosponsors (5)

- Rep. Smith, Adrian [R-NE-3] (R-NE), 2018-07-26T00:00:00.000Z
- Rep. Gaetz, Matt [R-FL-1] (R-FL), 2018-07-26T00:00:00.000Z
- Rep. Meadows, Mark [R-NC-11] (R-NC), 2018-07-26T00:00:00.000Z
- Rep. Schweikert, David [R-AZ-1] (R-AZ), 2018-07-26T00:00:00.000Z
- Rep. Norman, Ralph [R-SC-5] (R-SC), 2018-09-04T00:00:00.000Z

## Related bills

- 115-hr-5499: Stephen Michael Gleason Congressional Gold Medal Act
- 115-hr-4107: USS Indianapolis Congressional Gold Medal Act
- 115-hr-2519: The American Legion 100th Anniversary Commemorative Coin Act
- 115-hr-2315: To posthumously award the Congressional Gold Medal to each of Glen Doherty, Tyrone Woods, J. Christopher Stevens, and Sean Smith in recognition of their contri…
- 115-hr-1697: Israel Anti-Boycott Act
- 115-hr-38: Concealed Carry Reciprocity Act of 2017

## Sources
- [115-hr-6444 on Congress.gov](https://www.congress.gov/bill/115th-congress/house-bill/6444)

## Related
- [115-hr-5499: Stephen Michael Gleason Congressional Gold Medal Act](https://policyrisk.com/legislation/115-hr-5499)
- [115-hr-4107: USS Indianapolis Congressional Gold Medal Act](https://policyrisk.com/legislation/115-hr-4107)
- [115-hr-2519: The American Legion 100th Anniversary Commemorative Coin Act](https://policyrisk.com/legislation/115-hr-2519)
- [115-hr-2315: To posthumously award the Congressional Gold Medal to each of Glen Doherty, Tyr…](https://policyrisk.com/legislation/115-hr-2315)
- [115-hr-1697: Israel Anti-Boycott Act](https://policyrisk.com/legislation/115-hr-1697)
- [115-hr-38: Concealed Carry Reciprocity Act of 2017](https://policyrisk.com/legislation/115-hr-38)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/115-hr-6444 (as of 2025-11-18).