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Not AuthorityTax Legislation· Primary source linked· Unreviewed

H.R. 4019 introduced — restore stepped-up basis for inherited grantor-trust assets

Tax Legislation · Fetched 2026-04-29 09:00 UTC · sonar-pro

Scout Summary

A bipartisan bill in the House would amend §1014 to clarify that assets held in a grantor trust at the grantor's death receive a §1014 basis adjustment, codifying the position previously rejected in Rev. Rul. 2023-2. Tax-writers from both parties signaled support.

Source URLs

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Practitioner Action

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Provenance

Item ID
news_06
Topic Key
tax_legislation
Authority
news_reference
Scout Model
sonar-pro
Fetched At
2026-04-29T09:00:00.000Z
Reviewed At
—
Not Authority

Run primary-source research before citing.