A bill to amend the Internal Revenue Code of 1986 to treat academic health centers like other educational institutions for purposes of the exclusion for employer-provided housing.

Summary

Amends the Internal Revenue Code to exclude any employer-provided housing from the gross income of employees of academic health centers. Defines an "academic health center" as an organization which: (1) is a tax-exempt charitable organization providing medical care, hospital care, medical education, or medical research; (2) receives payments under the Social Security Act for either direct or indirect costs of graduate medical education; and (3) has as one of its principal functions the providing and teaching of basic and clinical medical science and research with the organization's own faculty.

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Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 10 August 1995

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 10 August 1995

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 10 August 1995

  Open at official source

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