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HR 1566 102th Congress House

To amend the Internal Revenue Code of 1986 with respect to the treatment of the low-income housing credit and the rehabilitation credit under the passive activity limitations.

Introduced: March 21, 1991 See on congress.gov
Taxation AccountingBusiness lossesHousing and Community DevelopmentHousing finance
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Income taxInvestmentsLow-income housingReal estate businessRental housingResidential rehabilitationTax credits
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This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) 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
Mar 21, 1991
Referred to the House Committee on Ways and Means.
Mar 21, 1991
Introduced in House
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 Latest action March 21, 1991

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code with respect to the offset for rental real estate activities under passive activity rules to increase the low-income housing credit and the rehabilitation credit under such rules.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 4
D
Markey, Edward J.
Massachusetts · Jun 17, 1992
 D
Reed, Jack
Rhode Island · Oct 8, 1991
 D
DeLauro, Rosa L.
Connecticut · May 8, 1991
 D
Kaptur, Marcy
Ohio · May 8, 1991
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1566: To amend the Internal Revenue Code of 1986 with respect to the treatment of the low-income housing credit and the rehabilitation credit under the passive activity limitations.. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-1566/
MLA
"H.R. 1566: To amend the Internal Revenue Code of 1986 with respect to the treatment of the low-income housing credit and the rehabilitation credit under the passive activity limitations.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-1566/.
Bluebook (legal)
H.R. 1566, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-1566/.
Markdown link
[H.R. 1566: To amend the Internal Revenue Code of 1986 with respect to the treatment of the low-income housing credit and the rehabilitation credit under the passive activity limitations.](https://openamerica.io/bill/102-HR-1566/)
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