HR 1426 · 108th Congress · Taxation
To amend the Internal Revenue Code of 1986 to allow a deduction for ground rent paid on land on which a qualified residence of a taxpayer is located and which is allotted or Indian-owned land.
Bill Progress
✓
Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to the House Committee on Ways and Means.(2003-03-25)
Plain Language Summary
[AI summary unavailable — showing source text]
Amends the Internal Revenue Code to allow a deduction for ground rent paid on land on which a qualified residence of a taxpayer is located and which is Indian-owned or allotted land, or is land within a dependent Indian community.…
Summarized by Claude AI · Non-partisan · For informational purposes only
Cosponsors (20)
14 Democrats6 Republicans