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HR 785 102th Congress House Taxation Cooperative housing Corporation taxes Housing and Community Development Income tax Tax deductions

To amend the Internal Revenue Code of 1986 to make it clear that housing cooperatives are exempt from the provisions of section 277 of such Code.

Introduced: February 4, 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
Feb 4, 1991
Introduced in House
Feb 4, 1991
Referred to the House Committee on Ways and Means.
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to exempt cooperative housing corporations from provisions which limit the deductibility of transactions attributable to furnishing services, insurance, goods, or other items of value to members.

What's happening now February 4, 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 3
All 3 Democratic 3
D
Pelosi, Nancy
California · Jun 17, 1992
 D
Mfume, Kweisi
Maryland · May 7, 1991
 D
Schumer, Charles E.
New York · Mar 12, 1991
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 785: To amend the Internal Revenue Code of 1986 to make it clear that housing cooperatives are exempt from the provisions of section 277 of such Code.. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-785/
MLA
"H.R. 785: To amend the Internal Revenue Code of 1986 to make it clear that housing cooperatives are exempt from the provisions of section 277 of such Code.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-785/.
Bluebook (legal)
H.R. 785, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-785/.
Markdown link
[H.R. 785: To amend the Internal Revenue Code of 1986 to make it clear that housing cooperatives are exempt from the provisions of section 277 of such Code.](https://openamerica.io/bill/102-HR-785/)
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