# 119-hr-4102: RISE Act

119-hr-4102, RISE Act, is a 119th Congress bill sponsored by Rep. Hill, J. French [R-AR-2] (R-AR); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-4102
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-4102
- Congress: 119
- Title: RISE Act
- Status: introduced
- Introduced: 2025-06-24
- Sponsor: Rep. Hill, J. French [R-AR-2] (R-AR)
- Cosponsors: 5
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**15 percent cap on the tax for adjusted net capital gains.** This bill would set a single maximum tax rate of 15 percent for the portion of a taxpayer's adjusted net capital gains that exceeds the threshold used in the current rate computation. - Taxpayers with adjusted net capital gains: Individuals and entities that realize adjusted net capital gains would be subject to a single maximum rate on those gains rather than a potentially higher rate in current law. - Changes to the tax code text: The bill would amend Internal Revenue Code section 1(h)(1) by striking subparagraph (D), redesignating existing subparagraphs (E) and (F) as (D) and (E), and rewriting subparagraph (C) to specify the 15 percent computation. - Scope and limits: The statutory change applies to taxable years beginning after the date of enactment and contains no additional programs, funding, sunset, phase-in, or eligibility rules beyond the rate and code edits described.

## Cosponsors (5)

- Rep. Steube, W. Gregory [R-FL-17] (R-FL), 2025-06-24T00:00:00.000Z
- Rep. Haridopolos, Mike [R-FL-8] (R-FL), 2025-06-25T00:00:00.000Z
- Rep. Meuser, Daniel [R-PA-9] (R-PA), 2025-06-25T00:00:00.000Z
- Rep. Simpson, Michael K. [R-ID-2] (R-ID), 2025-06-25T00:00:00.000Z
- Rep. Palmer, Gary J. [R-AL-6] (R-AL), 2025-07-21T00:00:00.000Z

## Provisions PRIA read

- 15% cap on capital gains for investors: benefit, high. This bill would cap the tax rate on certain capital gains at 15%. The 15% would apply to the smaller of your adjusted net capital gain or your taxable income. It would only apply to the portion above a base amount set in the tax code. If 15% is lower than your current rate on that part, you could o…

## Related bills

- 119-hr-6644: 21st Century ROAD to Housing Act
- 119-hr-9237: Take Care of America’s Veterans Act
- 119-hr-21: Born-Alive Abortion Survivors Protection Act
- 119-hr-1301: Death Tax Repeal Act
- 119-hr-38: Constitutional Concealed Carry Reciprocity Act of 2025
- 119-hres-719: Honoring the life and legacy of Charles Charlie James Kirk.

## Sources
- [119-hr-4102 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/4102)

## Related
- [119-hr-6644: 21st Century ROAD to Housing Act](https://policyrisk.com/legislation/119-hr-6644)
- [119-hr-9237: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-hr-9237)
- [119-hr-21: Born-Alive Abortion Survivors Protection Act](https://policyrisk.com/legislation/119-hr-21)
- [119-hr-1301: Death Tax Repeal Act](https://policyrisk.com/legislation/119-hr-1301)
- [119-hr-38: Constitutional Concealed Carry Reciprocity Act of 2025](https://policyrisk.com/legislation/119-hr-38)
- [119-hres-719: Honoring the life and legacy of Charles Charlie James Kirk.](https://policyrisk.com/legislation/119-hres-719)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-4102 (as of 2026-04-21).