United States · Bill · S
S. 793 (95th)
Surplus School Conversion Act
Introduced
24 February 1977
Last action
—
Status
Referred to Senate Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
2 September 2025
Summary
Surplus School Conversion Act - Entitles taxpayers, under the Internal Revenue Code, to elect to take a deduction with respect to the amortization of any qualified school or hospital property based on a period of 180 months. Defines qualified school or hospital property to mean any building or other structure which is acquired by the taxpayer from a tax-exempt organization which used such structure to provide facilities for an educational institution or an institution which provided medical or custodial care.
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 24 February 1977
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/95th-congress/senate-bill/793
- Open data entity: https://api.congress.gov/v3/bill/95/s/793