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S 1257 102th Congress Senate

A bill 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: June 11, 1991 See on congress.gov
Taxation AccountingBusiness lossesHousing and Community DevelopmentIncome tax
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Real estate businessRental housing
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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
Jun 11, 1991
Read twice and referred to the Committee on Finance.
Jun 11, 1991
Introduced in Senate
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 Latest action June 11, 1991

Read twice and referred to the Committee on Finance.

 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.

 Related & companion bills 1
  • HR 1414 Identical bill To amend the Internal Revenue Code of 1986 with respect to the treatment of certain real estate activities under the li…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Jul 22, 1992
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1257: A bill 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.. 102nd Congress. Open America. https://openamerica.io/bill/102-S-1257/
MLA
"S. 1257: A bill 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.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-S-1257/.
Bluebook (legal)
S. 1257, 102nd Cong. (2026), https://openamerica.io/bill/102-S-1257/.
Markdown link
[S. 1257: A bill 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/102-S-1257/)
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