HR 13800 · 93th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to provide an exemption from income taxation for cooperative housing corporations, condominium housing associations, and certain homeowners' associations.

Introduced 1974-03-27· Sponsored by Rep. Duncan, John J. [R-TN-2]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1974-03-27)

Plain Language Summary

[AI summary unavailable — showing source text] Provides an exclusion from income taxation under the Internal Revenue Code for cooperative housing corporations, condominium housing associations, and qualified homeowners' associations.…

Summarized by Claude AI · Non-partisan · For informational purposes only