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United States · Bill · HR

H.R. 4071 (97th)

A bill to amend the Internal Revenue Code of 1954 to provide that the limitations of section 280A will not apply to rentals under shared equity financing arrangements.

openUnited States· United States Congress· EN

Introduced

8 July 1981

Last action

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Status

For Further Action See H.R.4908.

Sponsors

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Subjects

Discovery layer

Source updated

7 February 2024

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Summary

Amends the Internal Revenue Code to provide that the limitations placed on tax deductions for the business or rental use of a home shall not apply to rentals under shared equity financing arrangements. Defines "shared equity financing agreement" for purposes of this Act.

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Documents

1 official file

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