HR 15374 · 93th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to allow a deduction to tenants of houses or apartments for their proportionate share of the taxes and interest paid by their landlords.

Introduced 1974-06-13· Sponsored by Rep. Harrington, Michael J. [D-MA-6]· 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] Allows, under the Internal Revenue Code, a tax deduction to tenants of houses or apartments for their proportionate share of the taxes and interest paid by their lessors. Requires lessors to furnish tenants with information showing the amount that may be deducted.…

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