A bill to amend the Internal Revenue Code of 1954 to allow a deduction for State or local taxes imposed on the rental of dwelling units.

Summary

Amends the Internal Revenue Code to allow a tax deduction for State and local taxes paid or incurred for the rental of a dwelling unit. States that for purposes of this Act the term "dwelling unit" means a housing unit occupied by a tenant as a principal residence, and excludes a facility (such as a hotel or motel room) which is occupied by a transient on a short-term or temporary basis.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 17 May 1976

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 17 May 1976

   Introduced

   Introduced in House

   Source: IntroReferral

3. 17 May 1976

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Introduced in House

  summary · EN · 17 May 1976

  Open at official source

Sponsors

• Rep. Spellman, Gladys Noon [D-MD-5] · D · Sponsor
• · hswm00 · Standing

Related records

• related to ← A bill to amend the Internal Revenue Code of 1954 to allow a deduction for State or local taxes imposed on the rental of dwelling units.