A bill to amend section 167 of the Internal Revenue Code of 1954 to encourage landlords to meet minimal housing standards by disallowing the depreciation deduction to a landlord who has been convicted of violating a housing code.

referredUnited States· United States Congress· EN

Introduced

3 January 1973

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Provides, under the Internal Revenue Code, that no depreciation deduction shall be allowed in the case of rental housing for any taxable year in which a housing code violation existed for which the owner of such property or his agent was convicted by a court of law. (Amends 26 U.S.C. 167)

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

Timeline

No timeline events have been ingested for this record yet.

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 · 3 January 1973
Open at official source

Related records

No cross-record relationships stored yet.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/93rd-congress/house-bill/418
Open data entity: https://api.congress.gov/v3/bill/93/hr/418