A bill to amend the Internal Revenue Code of 1986 with respect to the treatment of certain real estate activities under the limitations on losses from passive activities.

referredUnited States· United States Congress· EN

Introduced

11 June 1991

Last action

11 June 1991 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Boren, David L. [D-OK], Sen. Symms, Steven D. [R-ID], Sen. Breaux, John B. [D-LA], Sen. Danforth, John C. [R-MO], Sen. Riegle, Donald W., Jr. [D-MI], Sen. Roth Jr., William V. [R-DE], Sen. Burdick, Quentin N. [D-ND], Sen. Kasten, Robert W., Jr. [R-WI], Sen. Dixon, Alan J. [D-IL], Sen. Brown, Hank [R-CO], Sen. Harkin, Tom [D-IA], Sen. Hollings, Ernest F. [D-SC], Sen. Johnston, J. Bennett [D-LA], Sen. Seymour, John [R-CA], Sen. Hatch, Orrin G. [R-UT], Sen. Lott, Trent [R-MS], Sen. Smith, Bob [R-NH], Sen. Exon, J. James [D-NE], Sen. Cochran, Thad [R-MS], Sen. Heflin, Howell [D-AL], Sen. Helms, Jesse [R-NC], Sen. Lieberman, Joseph I. [ID-CT], Sen. Inouye, Daniel K. [D-HI], Sen. Daschle, Thomas A. [D-SD], Sen. Domenici, Pete V. [R-NM], Sen. Conrad, Kent [D-ND], Sen. Wofford, Harris [D-PA], Sen. Craig, Larry E. [R-ID], Sen. Cohen, William S. [R-ME], Sen. Bumpers, Dale [D-AR], Sen. Sanford, Terry [D-NC], Sen. Stevens, Ted [R-AK], Sen. Simpson, Alan K. [R-WY], Sen. Kerry, John F. [D-MA], Sen. Pryor, David H. [D-AR], Sen. D'Amato, Alfonse [R-NY], Sen. Pell, Claiborne [D-RI], Sen. Kohl, Herb [D-WI], Sen. Specter, Arlen [R-PA], Sen. Ford, Wendell H. [D-KY], Sen. Garn, E. J. (Jake) [R-UT], Sen. Nickles, Don [R-OK], Sen. Mack, Connie, III [R-FL], Sen. Akaka, Daniel K. [D-HI], Sen. Coats, Daniel [R-IN], Sen. Warner, John [R-VA], Sen. Wirth, Timothy [D-CO], Sen. Shelby, Richard C. [R-AL]

Subjects

Taxation

Source updated

3 January 2025

Taxation

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Summary

Amends the Internal Revenue Code to provide for the treatment of rental and nonrental real estate activities under the limitations on losses from passive activities.

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

Timeline

11 June 1991
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
11 June 1991
Introduced
Introduced in Senate
Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Introduced in Senate · — · Download file

Documents

2 official files

Introduced in Senate (text)

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Introduced in Senate (text)
Introduced in Senate · EN
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Introduced in Senate
summary · EN · 11 June 1991
Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Related records

related to → To amend the Internal Revenue Code of 1986 with respect to the treatment of certain real estate activities under the limitations on losses from passive activities.

Sources

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

Official source: https://www.congress.gov/bill/102nd-congress/senate-bill/1257
Open data entity: https://api.congress.gov/v3/bill/102/s/1257
us · 102-s-1257 · source updated 3 January 2025