# 117-hres-1015: 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.

117-hres-1015, 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., is a 117th Congress bill sponsored by Rep. Mann, Tracey [R-KS-1] (R-KS); status Referred to the House Committee on Ways and Means. (as of 2026-10-15).

- Canonical: https://policyrisk.com/legislation/117-hres-1015
- As of: 2026-10-15
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 117-hres-1015
- Congress: 117
- Title: 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.
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2022-03-30
- Sponsor: Rep. Mann, Tracey [R-KS-1] (R-KS)
- Cosponsors: 82
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2026-10-15

## Summary

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.

## Cosponsors (82)

- Rep. Smith, Jason [R-MO-8] (R-MO), 2022-03-30T00:00:00.000Z
- Rep. Latta, Robert E. [R-OH-5] (R-OH), 2022-03-30T00:00:00.000Z
- Rep. Davis, Rodney [R-IL-13] (R-IL), 2022-03-30T00:00:00.000Z
- Rep. Gibbs, Bob [R-OH-7] (R-OH), 2022-03-30T00:00:00.000Z
- Rep. Meuser, Daniel [R-PA-9] (R-PA), 2022-03-30T00:00:00.000Z
- Rep. Cammack, Kat [R-FL-3] (R-FL), 2022-03-30T00:00:00.000Z
- Rep. Duncan, Jeff [R-SC-3] (R-SC), 2022-03-30T00:00:00.000Z
- Rep. Norman, Ralph [R-SC-5] (R-SC), 2022-03-30T00:00:00.000Z
- Rep. Balderson, Troy [R-OH-12] (R-OH), 2022-03-30T00:00:00.000Z
- Rep. Gonzales, Tony [R-TX-23] (R-TX), 2022-03-30T00:00:00.000Z
- Rep. Wittman, Robert J. [R-VA-1] (R-VA), 2022-03-30T00:00:00.000Z
- Sen. Budd, Ted [R-NC] (R-NC), 2022-03-30T00:00:00.000Z
- Rep. Moolenaar, John R. [R-MI-2] (R-MI), 2022-03-30T00:00:00.000Z
- Rep. Valadao, David G. [R-CA-22] (R-CA), 2022-03-30T00:00:00.000Z
- Rep. Hartzler, Vicky [R-MO-4] (R-MO), 2022-03-30T00:00:00.000Z
- Rep. Cloud, Michael [R-TX-27] (R-TX), 2022-03-30T00:00:00.000Z
- Rep. LaMalfa, Doug [R-CA-1] (R-CA), 2022-03-30T00:00:00.000Z
- Rep. Jackson, Ronny [R-TX-13] (R-TX), 2022-03-30T00:00:00.000Z
- Rep. Bacon, Don [R-NE-2] (R-NE), 2022-03-30T00:00:00.000Z
- Rep. Hudson, Richard [R-NC-9] (R-NC), 2022-03-30T00:00:00.000Z
- Rep. Guest, Michael [R-MS-3] (R-MS), 2022-03-30T00:00:00.000Z
- Rep. Cole, Tom [R-OK-4] (R-OK), 2022-03-30T00:00:00.000Z
- Rep. Lucas, Frank D. [R-OK-3] (R-OK), 2022-03-30T00:00:00.000Z
- Rep. Graves, Sam [R-MO-6] (R-MO), 2022-03-30T00:00:00.000Z
- Rep. Comer, James [R-KY-1] (R-KY), 2022-03-30T00:00:00.000Z
- Rep. Sessions, Pete [R-TX-17] (R-TX), 2022-03-30T00:00:00.000Z
- Rep. Steube, W. Gregory [R-FL-17] (R-FL), 2022-03-30T00:00:00.000Z
- Rep. Cheney, Liz [R-WY-At Large] (R-WY), 2022-03-30T00:00:00.000Z
- Rep. LaTurner, Jake [R-KS-2] (R-KS), 2022-03-30T00:00:00.000Z
- Rep. Keller, Fred [R-PA-12] (R-PA), 2022-03-30T00:00:00.000Z
- Rep. Costa, Jim [D-CA-21] (D-CA), 2022-03-30T00:00:00.000Z
- Rep. Simpson, Michael K. [R-ID-2] (R-ID), 2022-03-30T00:00:00.000Z
- Rep. Luetkemeyer, Blaine [R-MO-3] (R-MO), 2022-03-30T00:00:00.000Z
- Rep. Carter, Earl L. "Buddy" [R-GA-1] (R-GA), 2022-03-30T00:00:00.000Z
- Rep. Johnson, Bill [R-OH-6] (R-OH), 2022-03-30T00:00:00.000Z
- Rep. Johnson, Dusty [R-SD-At Large] (R-SD), 2022-03-30T00:00:00.000Z
- Rep. Pence, Greg [R-IN-6] (R-IN), 2022-03-30T00:00:00.000Z
- Sen. Banks, Jim [R-IN] (R-IN), 2022-03-30T00:00:00.000Z
- Rep. Rosendale Sr., Matthew M. [R-MT-At Large] (R-MT), 2022-03-30T00:00:00.000Z
- Rep. Hinson, Ashley [R-IA-2] (R-IA), 2022-03-30T00:00:00.000Z
- Rep. Rose, John W. [R-TN-6] (R-TN), 2022-03-30T00:00:00.000Z
- Rep. Estes, Ron [R-KS-4] (R-KS), 2022-03-30T00:00:00.000Z
- Rep. Feenstra, Randy [R-IA-4] (R-IA), 2022-03-30T00:00:00.000Z
- Rep. Stefanik, Elise M. [R-NY-21] (R-NY), 2022-03-30T00:00:00.000Z
- Rep. McMorris Rodgers, Cathy [R-WA-5] (R-WA), 2022-03-30T00:00:00.000Z
- Rep. Scott, Austin [R-GA-8] (R-GA), 2022-03-30T00:00:00.000Z
- Rep. Bost, Mike [R-IL-12] (R-IL), 2022-03-30T00:00:00.000Z
- Rep. Rouzer, David [R-NC-7] (R-NC), 2022-03-30T00:00:00.000Z
- Rep. Emmer, Tom [R-MN-6] (R-MN), 2022-03-30T00:00:00.000Z
- Rep. Williams, Roger [R-TX-25] (R-TX), 2022-03-30T00:00:00.000Z
- Rep. LaHood, Darin [R-IL-16] (R-IL), 2022-03-30T00:00:00.000Z
- Rep. Baird, James R. [R-IN-4] (R-IN), 2022-03-30T00:00:00.000Z
- Rep. Miller, Mary E. [R-IL-15] (R-IL), 2022-03-30T00:00:00.000Z
- Rep. Johnson, Mike [R-LA-4] (R-LA), 2022-03-30T00:00:00.000Z
- Rep. Crawford, Eric A. "Rick" [R-AR-1] (R-AR), 2022-03-30T00:00:00.000Z
- Rep. Pfluger, August [R-TX-11] (R-TX), 2022-03-30T00:00:00.000Z
- Rep. McClain, Lisa C. [R-MI-9] (R-MI), 2022-03-30T00:00:00.000Z
- Rep. Miller, Carol D. [R-WV-1] (R-WV), 2022-03-30T00:00:00.000Z
- Rep. Murphy, Gregory F. [R-NC-3] (R-NC), 2022-03-30T00:00:00.000Z
- Rep. Miller-Meeks, Mariannette [R-IA-1] (R-IA), 2022-03-30T00:00:00.000Z
- Rep. Cawthorn, Madison [R-NC-11] (R-NC), 2022-03-30T00:00:00.000Z
- Rep. Huizenga, Bill [R-MI-4] (R-MI), 2022-03-30T00:00:00.000Z
- Rep. Newhouse, Dan [R-WA-4] (R-WA), 2022-03-30T00:00:00.000Z
- Rep. Steil, Bryan [R-WI-1] (R-WI), 2022-03-30T00:00:00.000Z
- Rep. Franklin, Scott [R-FL-18] (R-FL), 2022-03-30T00:00:00.000Z
- Rep. Moore, Barry [R-AL-1] (R-AL), 2022-03-30T00:00:00.000Z
- Rep. Spartz, Victoria [R-IN-5] (R-IN), 2022-03-30T00:00:00.000Z
- Rep. Long, Billy [R-MO-7] (R-MO), 2022-03-30T00:00:00.000Z
- Rep. McCaul, Michael T. [R-TX-10] (R-TX), 2022-03-30T00:00:00.000Z
- Rep. Reschenthaler, Guy [R-PA-14] (R-PA), 2022-03-30T00:00:00.000Z
- Rep. Fischbach, Michelle [R-MN-7] (R-MN), 2022-03-30T00:00:00.000Z
- Rep. Allen, Rick W. [R-GA-12] (R-GA), 2022-03-30T00:00:00.000Z
- Rep. Smith, Adrian [R-NE-3] (R-NE), 2022-03-30T00:00:00.000Z
- Rep. Thompson, Glenn [R-PA-15] (R-PA), 2022-03-31T00:00:00.000Z
- Rep. Fulcher, Russ [R-ID-1] (R-ID), 2022-03-31T00:00:00.000Z
- Rep. Kustoff, David [R-TN-8] (R-TN), 2022-03-31T00:00:00.000Z
- Rep. Davidson, Warren [R-OH-8] (R-OH), 2022-04-01T00:00:00.000Z
- Rep. Owens, Burgess [R-UT-4] (R-UT), 2022-04-04T00:00:00.000Z
- Rep. Bucshon, Larry [R-IN-8] (R-IN), 2022-04-06T00:00:00.000Z
- Rep. Armstrong, Kelly [R-ND-At Large] (R-ND), 2022-04-07T00:00:00.000Z
- Rep. Higgins, Clay [R-LA-3] (R-LA), 2022-04-27T00:00:00.000Z
- Rep. Walorski, Jackie [R-IN-2] (R-IN), 2022-05-10T00:00:00.000Z

## Related bills

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- 117-hr-1448: PAWS for Veterans Therapy Act
- 117-hr-5142: To award posthumously a Congressional Gold Medal, in commemoration to the servicemembers who perished in Afghanistan on August 26, 2021, during the evacuation…
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## Sources
- [117-hres-1015 on Congress.gov](https://www.congress.gov/bill/117th-congress/house-resolution/1015)

## Related
- [117-hjres-65: Providing for congressional disapproval under chapter 8 of title 5, United Stat…](https://policyrisk.com/legislation/117-hjres-65)
- [117-hr-619: Born-Alive Abortion Survivors Protection Act](https://policyrisk.com/legislation/117-hr-619)
- [117-hr-1448: PAWS for Veterans Therapy Act](https://policyrisk.com/legislation/117-hr-1448)
- [117-hr-5142: To award posthumously a Congressional Gold Medal, in commemoration to the servi…](https://policyrisk.com/legislation/117-hr-5142)
- [117-hr-18: No Taxpayer Funding for Abortion and Abortion Insurance Full Disclosure Act of…](https://policyrisk.com/legislation/117-hr-18)
- [117-hr-38: Concealed Carry Reciprocity Act](https://policyrisk.com/legislation/117-hr-38)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/117-hres-1015 (as of 2026-10-15).