This resolution expresses condolences to the families, friends, and loved ones of the victims of the crash of American Eagle Flight 5342 and the U.S. Army helicopter flying under the call sign PAT 25 near Ronald Reagan Washington National Airport on January 29, 2025.The resolution also commends the heroic actions of the first responders, emergency services personnel, and all those who aided in the recovery efforts.
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.