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United States · Bill · HR

H.R. 2765 (105th)

To amend the Internal Revenue Code of 1986 to specify certain circumstances that give rise to affiliation or control of a nonprofit organization by a for-profit organization for purposes of denying eligibility for the low-income housing tax credit.

referredUnited States· United States Congress· EN

Introduced

29 October 1997

Last action

29 October 1997 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Hilliard, Earl F. [D-AL-7]

Subjects

Housing, Taxation

Source updated

7 February 2024

Housing · Taxation

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Summary

Amends the Internal Revenue Code to provide that a nonprofit organization be treated as controlled by a for-profit organization for purposes of denying eligibility for the low-income housing tax credit if the nonprofit: (1) guarantees to the for-profit any form of economic or financial benefit; (2) guarantees to the for-profit a return of capital contributions; or (3) can be removed as a partner by a for-profit organization for reasons other than fraud or gross negligence.

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

Timeline

  1. 29 October 1997

    Introduced

    Introduced in House

    Source: IntroReferral

  2. 29 October 1997

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 29 October 1997

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

Votes

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Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 29 October 1997

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  • Introduced in House (PDF)

    Introduced in House · EN · 29 October 1997

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 29 October 1997

    Open at official source

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Sponsors

Related records

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Sources

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