HR 14630 · 93th Congress · Housing and Community Development

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

Introduced 1974-05-07· Sponsored by Rep. Lehman, William [D-FL-13]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1974-05-07)

Plain Language Summary

[AI summary unavailable — showing source text] Provides an exclusion from income taxation under the Internal Revenue Code for cooperative housing corporations and condominium housing associations if membership in such organizations is limited to owners of units within such cooperative or condominium.…

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