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HR 1350 105th Congress House

Homeowners Association Clarification Act of 1997

Official title: To amend the Internal Revenue Code of 1986 to allow associations of persons holding timeshare interests in residential property to elect to be taxed as homeowner associations.

Introduced: July 9, 1997 See on congress.gov
Taxation Business income taxCommerceFeesHomeowners' associations
More subjectsShow fewer subjects
Housing and Community DevelopmentIncome taxTax exemptionTax ratesTax-exempt organizationsTimesharing (Real estate)
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) 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
Aug 5, 1997
See H.R.2014.
Apr 16, 1997
Referred to the House Committee on Ways and Means.
Apr 16, 1997
Sponsor introductory remarks on measure. (CR E683-684)
Apr 16, 1997
Introduced in House
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 Latest action August 5, 1997

See H.R.2014.

 Plain-English summary Congressional Research Service

Homeowners Association Clarification Act of 1997 - Amends the Internal Revenue Code to allow timeshare associations to elect to be taxed under provisions relating to homeowner associations.

 Related & companion bills 1
  • HR 2014 Procedurally related Taxpayer Relief Act of 1997
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 1
D
Lofgren, Zoe
California · Jul 9, 1997
STENHOLM, CHARLES
· Jul 9, 1997
CRANE, PHILIP
· May 22, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1350: Homeowners Association Clarification Act of 1997. 105th Congress. Open America. https://openamerica.io/bill/105-HR-1350/
MLA
"H.R. 1350: Homeowners Association Clarification Act of 1997." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-1350/.
Bluebook (legal)
H.R. 1350, 105th Cong. (2026), https://openamerica.io/bill/105-HR-1350/.
Markdown link
[H.R. 1350: Homeowners Association Clarification Act of 1997](https://openamerica.io/bill/105-HR-1350/)
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