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HR 4097 102th Congress House

To amend the Internal Revenue Code of 1986 with respect to the treatment of cooperative housing corporations.

Introduced: February 4, 1992 See on congress.gov
Taxation Business lossesCooperative housingCooperative societiesCorporation taxes
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Housing and Community DevelopmentIncome taxTax administrationTax deductions
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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
Jan 28, 1992
Referred to the House Committee on Ways and Means.
Jan 22, 1992
Introduced in House
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 Latest action January 28, 1992

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to exclude cooperative housing corporations from the limitations on deductions incurred by certain membership organizations in transactions with their members.

Prohibits patronage losses of an organization from being used to offset earnings which are not patronage earnings. Specifies earnings to be treated as patronage earnings in the case of cooperative housing corporations.

 Related & companion bills 2
  • HR 5420 Identical bill To amend the Internal Revenue Code of 1986 with respect to the treatment of cooperative housing corporations.
  • S 2149 Identical bill A bill to amend the Internal Revenue Code of 1986 to clarify the tax treatment of certain cooperative housing corporati…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Hoyer, Steny H.
Maryland · Feb 4, 1992
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APA
U.S. Congress. (2026). H.R. 4097: To amend the Internal Revenue Code of 1986 with respect to the treatment of cooperative housing corporations.. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-4097/
MLA
"H.R. 4097: To amend the Internal Revenue Code of 1986 with respect to the treatment of cooperative housing corporations.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-4097/.
Bluebook (legal)
H.R. 4097, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-4097/.
Markdown link
[H.R. 4097: To amend the Internal Revenue Code of 1986 with respect to the treatment of cooperative housing corporations.](https://openamerica.io/bill/102-HR-4097/)
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