HR 1353 · 96th Congress · Taxation

A bill to amend section 167 of the Internal Revenue Code of 1954 to encourage landlords to meet minimal housing standards by disallowing the depreciation deduction to a landlord who has been convicted of violating a housing code.

Introduced 1979-01-24· Sponsored by Rep. Conte, Silvio O. [R-MA-1]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1979-01-24)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to disallow the income tax deduction for depreciation to a landlord who has been convicted of violating a housing code.…

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