legislation: 98-hr-6176
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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| 98-hr-6176 | 98 | hr | 6176 | A bill to amend the Internal Revenue Code of 1954 to deny the depreciation deduction with respect to multifamily rental housing for any year for which such housing does not meet health and safety standards, and for other purposes. | Taxation | 1984-08-10 | 1984-08-10 | Referred to House Committee on Ways and Means. | House | Rep. Owens, Major R. [D-NY-12] | NY | D | O000159 | 0 | Amends the Internal Revenue Code to deny the depreciation deduction with respect to multifamily rental housing for any year for which such housing does not meet health and safety standards or the State and local real property taxes with respect to such housing are not being paid on a satisfactory basis. Requires the taxpayer to provide with the tax return on which the depreciation deduction is claimed both a property tax certification and a health and safety certification. Provides that deductions disallowed pursuant to these rules shall be treated as an expense after the recovery period. | 2024-02-07T16:32:33Z |