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HR 1350 105th Congress House Taxation Business income tax Commerce Fees Homeowners' associations Housing and Community Development Income tax Tax exemption Tax rates Tax-exempt organizations Timesharing (Real estate)

Homeowners Association Clarification Act of 1997

Introduced: April 16, 1997 See on congress.gov
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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 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.

What's happening now August 5, 1997

See H.R.2014.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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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