United States · Bill · HR
H.R. 14999 (94th)
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.
Introduced
2 August 1976
Last action
—
Status
Referred to House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
1 August 2024
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.
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Timeline
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Votes
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Versions
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Documents
1 official file
Introduced in House
summary · EN · 2 August 1976
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
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- Official source: https://www.congress.gov/bill/94th-congress/house-bill/14999
- Open data entity: https://api.congress.gov/v3/bill/94/hr/14999