legislation: 95-s-3538

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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
95-s-3538 95 s 3538 A Bill to to amend the Internal Revenue of 1954 with respect to the period for including in gross income certain advance payments accrued by life care communities. Income tax 1978-09-29 1978-09-29 Referred to Senate Committee on Finance. Senate Sen. Magnuson, Warren G. [D-WA] WA D M000053 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. 2024-08-01T20:11:02Z  

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