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HR 1426 108th Congress House Taxation Housing and Community Development Income tax Indian lands Leases Minorities Rent Tax deductions

To amend the Internal Revenue Code of 1986 to allow a deduction for ground rent paid on land on which a qualified residence of a taxpayer is located and which is allotted or Indian-owned land.

Introduced: March 25, 2003 See on congress.gov
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This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) 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
Mar 25, 2003
Referred to the House Committee on Ways and Means.
Mar 25, 2003
Introduced in House
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 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to allow a deduction for ground rent paid on land on which a qualified residence of a taxpayer is located and which is Indian-owned or allotted land, or is land within a dependent Indian community.
What's happening now March 25, 2003

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 3 Republican 1
D
Meeks, Gregory W.
New York · Feb 4, 2004
 R
Cole, Tom
Oklahoma · Jan 21, 2004
 D
Pallone, Frank
New Jersey · Apr 30, 2003
 D
Norton, Eleanor Holmes
District of Columbia · Apr 2, 2003
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1426: To amend the Internal Revenue Code of 1986 to allow a deduction for ground rent paid on land on which a qualified residence of a taxpayer is located and which is allotted or Indian-owned land.. 108th Congress. Open America. https://openamerica.io/bill/108-HR-1426/
MLA
"H.R. 1426: To amend the Internal Revenue Code of 1986 to allow a deduction for ground rent paid on land on which a qualified residence of a taxpayer is located and which is allotted or Indian-owned land.." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-1426/.
Bluebook (legal)
H.R. 1426, 108th Cong. (2026), https://openamerica.io/bill/108-HR-1426/.
Markdown link
[H.R. 1426: To amend the Internal Revenue Code of 1986 to allow a deduction for ground rent paid on land on which a qualified residence of a taxpayer is located and which is allotted or Indian-owned land.](https://openamerica.io/bill/108-HR-1426/)
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