United States · Bill · S
S. 2167 (96th)
A bill to amend the Internal Revenue Code of 1954 to provide that the taxable income of a homeowners association shall be subject to the same graduated rates of tax as a corporation.
Introduced
20 December 1979
Last action
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Status
Referred to Senate Committee on Finance.
Sponsors
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Subjects
Discovery layer
Source updated
14 June 2021
Summary
Amends the Internal Revenue Code to impose upon homeowners associations the same income tax rates as are presently applicable to corporations.
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Timeline
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 20 December 1979
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/96th-congress/senate-bill/2167
- Open data entity: https://api.congress.gov/v3/bill/96/s/2167