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HR 4397 105th Congress House Taxation Business income tax Commerce Cooperative housing Costs Finance and Financial Sector Housing and Community Development Income tax Personal income tax Stockholders Tax deductions

To amend the Internal Revenue Code of 1986 to modify the rules for determining whether a corporation is a cooperative housing corporation for purposes of such Code.

Introduced: August 4, 1998 Introduced by: Schumer, Charles E. Democratic · New York See on congress.gov
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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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 4, 1998
Referred to the House Committee on Ways and Means.
Aug 4, 1998
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code (IRC) to revise the definition of "cooperative housing corporation" for IRC purposes.

What's happening now August 4, 1998

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 4397: To amend the Internal Revenue Code of 1986 to modify the rules for determining whether a corporation is a cooperative housing corporation for purposes of such Code.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-4397/
MLA
"H.R. 4397: To amend the Internal Revenue Code of 1986 to modify the rules for determining whether a corporation is a cooperative housing corporation for purposes of such Code.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-4397/.
Bluebook (legal)
H.R. 4397, 105th Cong. (2026), https://openamerica.io/bill/105-HR-4397/.
Markdown link
[H.R. 4397: To amend the Internal Revenue Code of 1986 to modify the rules for determining whether a corporation is a cooperative housing corporation for purposes of such Code.](https://openamerica.io/bill/105-HR-4397/)
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