legislation: 95-hr-13732
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| bill_id | congress | bill_type | bill_number | title | policy_area | introduced_date | latest_action_date | latest_action_text | origin_chamber | sponsor_name | sponsor_state | sponsor_party | sponsor_bioguide_id | cosponsor_count | summary_text | update_date | url |
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| 95-hr-13732 | 95 | hr | 13732 | A bill to amend the Internal Revenue Code of 1954 with respect to the period for including in gross income certain advance payments accrued by life care communities. | Income tax | 1978-08-03 | 1978-08-03 | Referred to House Committee on Ways and Means. | House | Rep. Dicks, Norman D. [D-WA-6] | WA | D | D000327 | 0 | Amends the Internal Revenue Code to permit an accrual basis taxpayer who operates a life care community to include in gross income over a ten year period an amount paid by an individual incident to becoming a resident of such life care community. Defines "life care community" as a community owned or leased by the taxpayer which provides housing and health care services for permanent residents (age 60 or older) and which contains separate dwelling units available for rental for at least 100 residents. | 2024-08-01T20:06:49Z |