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HR 3732 101th Congress House Taxation Accounting Business losses Income tax Real estate business Rental housing

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.

Introduced: November 19, 1989 See on congress.gov
This bill died when the 101st Congress ended
It never became law before the 101st Congress (1989–1990) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 19, 1989
Referred to the House Committee on Ways and Means.
Nov 19, 1989
Introduced in House
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 Plain-English summary Congressional Research Service

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.

What's happening now November 19, 1989

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3732: 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.. 101st Congress. Open America. https://openamerica.io/bill/101-HR-3732/
MLA
"H.R. 3732: 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.." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-HR-3732/.
Bluebook (legal)
H.R. 3732, 101st Cong. (2026), https://openamerica.io/bill/101-HR-3732/.
Markdown link
[H.R. 3732: 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.](https://openamerica.io/bill/101-HR-3732/)
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