A bill to amend the Tax Reform Act of 1986 to provide that taxpayers who invested in low-income housing projects before January 1, 1984, shall receive the same transitional relief as taxpayers who so invested after December 31, 1983.

referredUnited States· United States Congress· EN

Introduced

30 September 1987

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Tax Reform Act of 1986 to increase the number of taxpayers eligible for transitional relief with respect to passive losses associated with investments in low-income housing projects. Applies the transitional rule to taxpayers who invested in qualified projects before January 1, 1984. (Current law applies only to investments made after December 31, 1983.)

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Documents

1 official file

Introduced in House
summary · EN · 30 September 1987
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/100th-congress/house-bill/3368
Open data entity: https://api.congress.gov/v3/bill/100/hr/3368