S 2167 · 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 1979-12-20· Sponsored by Sen. Stone, Richard (Dick) [D-FL]· Senate

Bill Progress

✓
Introduced
2
Committee
3
Senate Vote
4
House
5
Enacted
Latest: Referred to Senate Committee on Finance.(1979-12-20)

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