HR 15367 · 93th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to provide that cooperative housing corporations and condominium owners' or homeowners' associations will not be taxed on receipt of membership income.

Introduced 1974-06-13· Sponsored by Rep. Brotzman, Donald G. [R-CO-2]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1974-06-13)

Plain Language Summary

[AI summary unavailable — showing source text] Provides, under the Internal Revenue Code, that cooperative housing corporations and condominium owners' or homeowners' associations will not be taxed on receipt of membership income.…

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