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HR 1546 104th Congress House

Housing Co-op Tax Correction Act of 1995

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

Introduced: May 2, 1995 Introduced by: Schumer, Charles E. Democratic · New York See on congress.gov
Taxation Business lossesCommerceCooperative housingCooperative societies
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Corporation taxesEarningsHousing and Community DevelopmentIncome taxTax administrationTax deductions
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This bill died when the 104th Congress ended
It never became law before the 104th Congress (1995–1996) 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
Jul 12, 1995
Committee Hearings Held.
Jul 11, 1995
Committee Hearings Held.
May 2, 1995
Referred to the House Committee on Ways and Means.
May 2, 1995
Introduced in House
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 Latest action July 12, 1995

Committee Hearings Held.

 Plain-English summary Congressional Research Service

Housing Co-op Tax Correction Act of 1995 - 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 1
  • HR 1190 Identical bill Housing Co-op Tax Correction Act of 1995
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 3
D
Thompson, Bennie G.
Mississippi · May 25, 1995
 D
Nadler, Jerrold
New York · May 2, 1995
 D
Velázquez, Nydia M.
New York · May 2, 1995
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1546: Housing Co-op Tax Correction Act of 1995. 104th Congress. Open America. https://openamerica.io/bill/104-HR-1546/
MLA
"H.R. 1546: Housing Co-op Tax Correction Act of 1995." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-HR-1546/.
Bluebook (legal)
H.R. 1546, 104th Cong. (2026), https://openamerica.io/bill/104-HR-1546/.
Markdown link
[H.R. 1546: Housing Co-op Tax Correction Act of 1995](https://openamerica.io/bill/104-HR-1546/)
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