United States · Bill · S
S. 973 (104th)
A bill to amend the Internal Revenue Code of 1986 to provide for the tax treatment of residential ground rents, and for other purposes.
Introduced
27 June 1995
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
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Subjects
Discovery layer
Source updated
7 April 2025
Summary
Amends the Internal Revenue Code to require qualified non-redeemable ground rents to be treated as interest on an indebtedness secured by a mortgage. Allows a credit for the transaction costs relating to any sale or exchange of land subject to ground rents and meeting specified requirements.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 27 June 1995
Introduced in Senate (PDF)
Introduced in Senate · EN · 27 June 1995
Introduced in Senate
summary · EN · 27 June 1995
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/104th-congress/senate-bill/973
- Open data entity: https://api.congress.gov/v3/bill/104/s/973