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United States · Bill · HR

H.R. 4480 (102nd)

To amend the Internal Revenue Code of 1986 to allow taxpayers to deduct the value of a lease contributed to a charitable organization where property leased is to be used to provide housing for homeless or low-income individuals.

referredUnited States· United States Congress· EN

Introduced

17 March 1992

Last action

Status

Referred to the House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

7 February 2024

Summary

Amends the Internal Revenue Code to permit a taxpayer to deduct the fair market rental value of a lease and related expenses contributed to a charitable organization where the leased property is used to provide housing for homeless or low-income persons who are not members of the donor's family.

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Documents

2 official files

Introduced in House (text)

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Sources

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