# 118-hres-237: 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.

118-hres-237, 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 118th Congress bill sponsored by Rep. Mann, Tracey [R-KS-1] (R-KS); status Sponsor introductory remarks on measure. (CR H1332) (as of 2026-10-15).

- Canonical: https://policyrisk.com/legislation/118-hres-237
- As of: 2026-10-15
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 118-hres-237
- Congress: 118
- 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: Sponsor introductory remarks on measure. (CR H1332)
- Introduced: 2023-03-21
- Sponsor: Rep. Mann, Tracey [R-KS-1] (R-KS)
- Cosponsors: 79
- 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 (79)

- Rep. Good, Bob [R-VA-5] (R-VA), 2023-05-15T00:00:00.000Z
- Rep. Costa, Jim [D-CA-21] (D-CA), 2023-03-21T00:00:00.000Z
- Rep. Latta, Robert E. [R-OH-5] (R-OH), 2023-03-21T00:00:00.000Z
- Rep. Craig, Angie [D-MN-2] (D-MN), 2023-03-21T00:00:00.000Z
- Rep. Smith, Adrian [R-NE-3] (R-NE), 2023-03-21T00:00:00.000Z
- Rep. Panetta, Jimmy [D-CA-19] (D-CA), 2023-03-21T00:00:00.000Z
- Rep. Stefanik, Elise M. [R-NY-21] (R-NY), 2023-03-21T00:00:00.000Z
- Rep. Thompson, Glenn [R-PA-15] (R-PA), 2023-03-21T00:00:00.000Z
- Rep. Steel, Michelle [R-CA-48] (R-CA), 2023-03-21T00:00:00.000Z
- Rep. Kustoff, David [R-TN-8] (R-TN), 2023-03-21T00:00:00.000Z
- Rep. Carey, Mike [R-OH-15] (R-OH), 2023-03-21T00:00:00.000Z
- Rep. Feenstra, Randy [R-IA-4] (R-IA), 2023-03-21T00:00:00.000Z
- Rep. Murphy, Gregory F. [R-NC-3] (R-NC), 2023-03-21T00:00:00.000Z
- Rep. Ferguson, A. Drew, IV [R-GA-3] (R-GA), 2023-03-21T00:00:00.000Z
- Rep. Tenney, Claudia [R-NY-24] (R-NY), 2023-03-21T00:00:00.000Z
- Rep. Moore, Blake D. [R-UT-1] (R-UT), 2023-03-21T00:00:00.000Z
- Rep. Johnson, Mike [R-LA-4] (R-LA), 2023-03-21T00:00:00.000Z
- Rep. McClain, Lisa C. [R-MI-9] (R-MI), 2023-03-21T00:00:00.000Z
- Rep. Crawford, Eric A. "Rick" [R-AR-1] (R-AR), 2023-03-21T00:00:00.000Z
- Rep. Wittman, Robert J. [R-VA-1] (R-VA), 2023-03-21T00:00:00.000Z
- Rep. Miller-Meeks, Mariannette [R-IA-1] (R-IA), 2023-03-21T00:00:00.000Z
- Rep. Norman, Ralph [R-SC-5] (R-SC), 2023-03-21T00:00:00.000Z
- Rep. Steube, W. Gregory [R-FL-17] (R-FL), 2023-03-21T00:00:00.000Z
- Rep. Moolenaar, John R. [R-MI-2] (R-MI), 2023-03-21T00:00:00.000Z
- Rep. Moore, Barry [R-AL-1] (R-AL), 2023-03-21T00:00:00.000Z
- Rep. Miller, Max L. [R-OH-7] (R-OH), 2023-03-21T00:00:00.000Z
- Rep. LaTurner, Jake [R-KS-2] (R-KS), 2023-03-21T00:00:00.000Z
- Rep. Newhouse, Dan [R-WA-4] (R-WA), 2023-03-21T00:00:00.000Z
- Rep. Miller, Carol D. [R-WV-1] (R-WV), 2023-03-21T00:00:00.000Z
- Rep. Scott, Austin [R-GA-8] (R-GA), 2023-03-21T00:00:00.000Z
- Rep. Ellzey, Jake [R-TX-6] (R-TX), 2023-03-21T00:00:00.000Z
- Rep. Miller, Mary E. [R-IL-15] (R-IL), 2023-03-21T00:00:00.000Z
- Rep. Higgins, Clay [R-LA-3] (R-LA), 2023-03-21T00:00:00.000Z
- Rep. Bergman, Jack [R-MI-1] (R-MI), 2023-03-21T00:00:00.000Z
- Rep. Finstad, Brad [R-MN-1] (R-MN), 2023-03-21T00:00:00.000Z
- Rep. Alford, Mark [R-MO-4] (R-MO), 2023-03-21T00:00:00.000Z
- Rep. Harshbarger, Diana [R-TN-1] (R-TN), 2023-03-21T00:00:00.000Z
- Rep. Fischbach, Michelle [R-MN-7] (R-MN), 2023-03-21T00:00:00.000Z
- Rep. Reschenthaler, Guy [R-PA-14] (R-PA), 2023-03-21T00:00:00.000Z
- Rep. Guest, Michael [R-MS-3] (R-MS), 2023-03-21T00:00:00.000Z
- Rep. Franklin, Scott [R-FL-18] (R-FL), 2023-03-21T00:00:00.000Z
- Rep. LaHood, Darin [R-IL-16] (R-IL), 2023-03-21T00:00:00.000Z
- Rep. Johnson, Dusty [R-SD-At Large] (R-SD), 2023-03-21T00:00:00.000Z
- Rep. Hinson, Ashley [R-IA-2] (R-IA), 2023-03-21T00:00:00.000Z
- Rep. Rosendale Sr., Matthew M. [R-MT-At Large] (R-MT), 2023-03-21T00:00:00.000Z
- Rep. LaMalfa, Doug [R-CA-1] (R-CA), 2023-03-21T00:00:00.000Z
- Rep. Davidson, Warren [R-OH-8] (R-OH), 2023-03-21T00:00:00.000Z
- Rep. Duarte, John S. [R-CA-13] (R-CA), 2023-03-21T00:00:00.000Z
- Rep. Cammack, Kat [R-FL-3] (R-FL), 2023-03-21T00:00:00.000Z
- Rep. Jackson, Ronny [R-TX-13] (R-TX), 2023-03-21T00:00:00.000Z
- Rep. Kelly, Trent [R-MS-1] (R-MS), 2023-03-21T00:00:00.000Z
- Rep. Duncan, Jeff [R-SC-3] (R-SC), 2023-03-21T00:00:00.000Z
- Rep. Spartz, Victoria [R-IN-5] (R-IN), 2023-03-21T00:00:00.000Z
- Rep. Meuser, Daniel [R-PA-9] (R-PA), 2023-03-21T00:00:00.000Z
- Rep. Wagner, Ann [R-MO-2] (R-MO), 2023-03-21T00:00:00.000Z
- Rep. Bucshon, Larry [R-IN-8] (R-IN), 2023-03-21T00:00:00.000Z
- Rep. Nunn, Zachary [R-IA-3] (R-IA), 2023-03-21T00:00:00.000Z
- Rep. Bacon, Don [R-NE-2] (R-NE), 2023-03-21T00:00:00.000Z
- Rep. Sessions, Pete [R-TX-17] (R-TX), 2023-03-21T00:00:00.000Z
- Rep. Lucas, Frank D. [R-OK-3] (R-OK), 2023-03-21T00:00:00.000Z
- Rep. Fry, Russell [R-SC-7] (R-SC), 2023-03-21T00:00:00.000Z
- Rep. Baird, James R. [R-IN-4] (R-IN), 2023-03-21T00:00:00.000Z
- Rep. Jackson Lee, Sheila [D-TX-18] (D-TX), 2023-03-21T00:00:00.000Z
- Rep. Green, Mark E. [R-TN-7] (R-TN), 2023-03-24T00:00:00.000Z
- Rep. Bice, Stephanie I. [R-OK-5] (R-OK), 2023-03-24T00:00:00.000Z
- Rep. DesJarlais, Scott [R-TN-4] (R-TN), 2023-03-24T00:00:00.000Z
- Rep. Johnson, Bill [R-OH-6] (R-OH), 2023-03-24T00:00:00.000Z
- Rep. Wenstrup, Brad R. [R-OH-2] (R-OH), 2023-04-19T00:00:00.000Z
- Rep. Balderson, Troy [R-OH-12] (R-OH), 2023-04-19T00:00:00.000Z
- Rep. Bost, Mike [R-IL-12] (R-IL), 2023-05-15T00:00:00.000Z
- Rep. Cline, Ben [R-VA-6] (R-VA), 2023-05-15T00:00:00.000Z
- Rep. Lawler, Michael [R-NY-17] (R-NY), 2023-06-12T00:00:00.000Z
- Rep. Fulcher, Russ [R-ID-1] (R-ID), 2024-03-12T00:00:00.000Z
- Rep. Rose, John W. [R-TN-6] (R-TN), 2024-03-12T00:00:00.000Z
- Rep. Cloud, Michael [R-TX-27] (R-TX), 2024-03-13T00:00:00.000Z
- Rep. Van Orden, Derrick [R-WI-3] (R-WI), 2024-03-13T00:00:00.000Z
- Rep. Graves, Sam [R-MO-6] (R-MO), 2024-03-15T00:00:00.000Z
- Rep. Kelly, Mike [R-PA-16] (R-PA), 2024-03-19T00:00:00.000Z
- Rep. Steil, Bryan [R-WI-1] (R-WI), 2024-03-29T00:00:00.000Z

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## Sources
- [118-hres-237 on Congress.gov](https://www.congress.gov/bill/118th-congress/house-resolution/237)

## Related
- [118-hres-771: Standing with Israel as it defends itself against the barbaric war launched by…](https://policyrisk.com/legislation/118-hres-771)
- [118-hr-1096: 250th Anniversary of the United States Marine Corps Commemorative Coin Act](https://policyrisk.com/legislation/118-hr-1096)
- [118-hres-768: Standing with Israel as it defends itself against the barbaric war launched by…](https://policyrisk.com/legislation/118-hres-768)
- [118-hjres-44: Providing for congressional disapproval under chapter 8 of title 5, United Stat…](https://policyrisk.com/legislation/118-hjres-44)
- [118-hr-7035: Death Tax Repeal Act](https://policyrisk.com/legislation/118-hr-7035)
- [118-hr-4721: Main Street Tax Certainty Act](https://policyrisk.com/legislation/118-hr-4721)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/118-hres-237 (as of 2026-10-15).