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HR 1566 102th Congress House Taxation Accounting Business losses Housing and Community Development Housing finance Income tax Investments Low-income housing Real estate business Rental housing Residential rehabilitation Tax credits

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
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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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 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.

What's happening now March 21, 1991

Referred to the House Committee on Ways and Means.

 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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