HR 4511 · 96th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to provide that the taxable income of a homeowners association shall be subject to the same graduated rates of tax as a corporation.

Introduced 1979-06-18· Sponsored by Rep. Mineta, Norman Y. [D-CA-13]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1979-06-18)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to impose upon homeowners associations the same income tax rates as are presently applicable to corporations.…

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

Cosponsors (14)

8 Democrats6 Republicans
Rep. Dougherty, Charles F. [R-PA-4]
Rep. Ertel, Allen E. [D-PA-17]
Rep. LaFalce, John J. [D-NY-36]
Rep. Lagomarsino, Robert J. [R-CA-19]
Rep. Gilman, Benjamin A. [R-NY-26]
Rep. Martin, James G. [R-NC-9]
Rep. Matsui, Robert T. [D-CA-5]
Rep. Patterson, Jerry M. [D-CA-38]
Rep. Thompson, Frank, Jr. [D-NJ-4]
Rep. Heftel, Cecil [D-HI-1]
Rep. Goldwater, Barry, Jr. [R-CA-20]
Rep. Spellman, Gladys Noon [D-MD-5]
Rep. Fisher, Joesph L. [D-VA-10]
Rep. Porter, John Edward [R-IL-10]