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HR 1908 103th Congress House Taxation Business losses Cooperative housing Cooperative societies Corporation taxes Earnings Housing and Community Development Income tax Tax deductions

To amend the Internal Revenue Code of 1986 to modify the tax treatment of cooperative housing corporations.

Introduced: April 28, 1993 See on congress.gov
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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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 13, 1993
Hearing Held on Issue by Subcommittee on Select Revenue Measures.
Apr 28, 1993
Referred to the House Committee on Ways and Means.
Apr 28, 1993
Introduced in House
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 Plain-English summary Congressional Research Service

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

Prohibits such corporations from using patronage losses to offset earnings which are not patronage earnings.

What's happening now July 13, 1993

Hearing Held on Issue by Subcommittee on Select Revenue Measures.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
Velázquez, Nydia M.
New York · Jun 30, 1993
 D
Nadler, Jerrold
New York · May 27, 1993
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1908: To amend the Internal Revenue Code of 1986 to modify the tax treatment of cooperative housing corporations.. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-1908/
MLA
"H.R. 1908: To amend the Internal Revenue Code of 1986 to modify the tax treatment of cooperative housing corporations.." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-1908/.
Bluebook (legal)
H.R. 1908, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-1908/.
Markdown link
[H.R. 1908: To amend the Internal Revenue Code of 1986 to modify the tax treatment of cooperative housing corporations.](https://openamerica.io/bill/103-HR-1908/)
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