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HR 1418 103th Congress House

To amend the Internal Revenue Code of 1986 to provide that the treatment of tenant-stockholders in cooperative housing corporations also shall apply to stockholders of corporations that only own the…

Official title: To amend the Internal Revenue Code of 1986 to provide that the treatment of tenant-stockholders in cooperative housing corporations also shall apply to stockho… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to provide that the treatment of tenant-stockholders in cooperative housing corporations also shall apply to stockholders of corporations that only own the land on which the residences are located.

Introduced: March 18, 1993 See on congress.gov
Taxation
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This bill died when the 103rd Congress ended
It never became law before the 103rd Congress (1993–1994) 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 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 27, 1993
Referred to the Subcommittee on Select Revenue Measures.
Mar 19, 1993
Sponsor introductory remarks on measure. (CR E722-723)
Mar 18, 1993
Referred to the House Committee on Ways and Means.
Mar 18, 1993
Introduced in House
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 Latest action May 27, 1993

Referred to the Subcommittee on Select Revenue Measures.

 Committees of jurisdiction 2
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APA
U.S. Congress. (2026). H.R. 1418: To amend the Internal Revenue Code of 1986 to provide that the treatment of tenant-stockholders in cooperative housing corporations also shall apply to stockholders of corporations that only own the land on which the residences are located.. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-1418/
MLA
"H.R. 1418: To amend the Internal Revenue Code of 1986 to provide that the treatment of tenant-stockholders in cooperative housing corporations also shall apply to stockholders of corporations that only own the land on which the residences are located.." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-1418/.
Bluebook (legal)
H.R. 1418, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-1418/.
Markdown link
[H.R. 1418: To amend the Internal Revenue Code of 1986 to provide that the treatment of tenant-stockholders in cooperative housing corporations also shall apply to stockholders of corporations that only own the land on which the residences are located.](https://openamerica.io/bill/103-HR-1418/)
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