H.R. 5437 · 111th Congress
To amend the Internal Revenue Code of 1986 to provide that the treatment of tenant-stockholders in…
Full title
To amend the Internal Revenue Code of 1986 to provide that the treatment of tenant-stockholders in cooperative housing corporations also shall apply to stockholders of corporations that only own the land on which the residences are located.
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Never voted on. It didn't reach a floor vote before the 111th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
D
CrowleySponsorNo cosponsors.
Amends the Internal Revenue Code to provide that stockholders in cooperative housing corporations that own or lease the land on which cooperative residences (other than mobile homes) are located are eligible for the same tax treatment (i.e., deductibility of real estate taxes and mortgage interest) as tenant-stockholders who reside in such residences.
What it does: CRS summary · Introduced in House · May 27, 2010
Amends the Internal Revenue Code to provide that stockholders in cooperative housing corporations that own or lease the land on which cooperative residences (other than mobile homes) are located are eligible for the same tax treatment (i.e., deductibility of real estate taxes and mortgage interest) as tenant-stockholders who reside in such residences.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: To amend the Internal Revenue Code of 1986 to provide that the treatment of tenant-stockholders in cooperative housing corporations also shall apply to stockholders of corporations that only own the land on which the residences are located.
Latest action (May 27, 2010): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: May 27, 2010
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.