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HR 1011 106th Congress House Taxation Government Operations and Politics Housing and Community Development Income tax Labor and Employment Older workers Personal income tax Real property tax Social Welfare Social security taxes State taxation Tax exclusion Volunteer workers in government Withholding tax

To amend the Internal Revenue Code of 1986 to exclude from gross income the value of certain real property tax reduction vouchers received by senior citizens who provide volunteer services under a…

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To amend the Internal Revenue Code of 1986 to exclude from gross income the value of certain real property tax reduction vouchers received by senior citizens who provide volunteer services under a State program.

Introduced: March 4, 1999 Introduced by: Neal, Richard E. Democratic · Massachusetts See on congress.gov
This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) 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
Mar 4, 1999
Referred to the House Committee on Ways and Means.
Mar 4, 1999
Sponsor introductory remarks on measure. (CR E345)
Mar 4, 1999
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to exclude from gross income, in the case of any individual who has attained the age of 65, the value of any real property tax reduction voucher. Defines such a voucher as a voucher which: (1) is received from a governmental unit in exchange for the performance, by such an individual, of volunteer services for the benefit of such governmental unit; and (2) may be used to satisfy such individual's real property tax liability to such governmental unit. Prohibits a deduction for any real property tax paid using such a voucher to the extent that the amount of such voucher is excluded from gross income.

What's happening now March 4, 1999

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. 1011: To amend the Internal Revenue Code of 1986 to exclude from gross income the value of certain real property tax reduction vouchers received by senior citizens who provide volunteer services under a State program.. 106th Congress. Open America. https://openamerica.io/bill/106-HR-1011/
MLA
"H.R. 1011: To amend the Internal Revenue Code of 1986 to exclude from gross income the value of certain real property tax reduction vouchers received by senior citizens who provide volunteer services under a State program.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-1011/.
Bluebook (legal)
H.R. 1011, 106th Cong. (2026), https://openamerica.io/bill/106-HR-1011/.
Markdown link
[H.R. 1011: To amend the Internal Revenue Code of 1986 to exclude from gross income the value of certain real property tax reduction vouchers received by senior citizens who provide volunteer services under a State program.](https://openamerica.io/bill/106-HR-1011/)
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