United States · Bill · HR
H.R. 4639 (105th)
To amend the Internal Revenue Code of 1986 to treat income from certain leases as income from rental real estate activities in which the taxpayer actively participates.
Introduced
25 September 1998
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
2 January 2025
Summary
Amends the Internal Revenue Code, with respect to limiting passive activity losses and credits for taxpayers in the real property business, to include as real estate activity the lease of real estate under a nonmaterial participation share lease. Defines such a lease.
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Votes
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Versions
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 25 September 1998
Introduced in House (PDF)
Introduced in House · EN · 25 September 1998
Introduced in House
summary · EN · 25 September 1998
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/105th-congress/house-bill/4639
- Open data entity: https://api.congress.gov/v3/bill/105/hr/4639