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HR 5437 111th Congress House

To amend the Internal Revenue Code of 1986 to provide that the treatment of tenant-stockholders in cooperative housing corporations also shall apply to stockholders of corporations that only own the…

Official title: To amend the Internal Revenue Code of 1986 to provide that the treatment of tenant-stockholders in cooperative housing corporations also shall apply to stockho… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to provide that the treatment of tenant-stockholders in cooperative housing corporations also shall apply to stockholders of corporations that only own the land on which the residences are located.

Introduced: May 27, 2010 See on congress.gov
Taxation Cooperative and condominium housingHousing finance and home ownershipIncome tax deductionsInterest, dividends, interest ratesState and local taxation
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This bill died when the 111th Congress ended
It never became law before the 111th Congress (2009–2010) 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
May 27, 2010
Introduced in House
May 27, 2010
Referred to the House Committee on Ways and Means.
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 Latest action May 27, 2010

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to provide that stockholders in cooperative housing corporations that own or lease the land on which cooperative residences (other than mobile homes) are located are eligible for the same tax treatment (i.e., deductibility of real estate taxes and mortgage interest) as tenant-stockholders who reside in such residences.

 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. 5437: To amend the Internal Revenue Code of 1986 to provide that the treatment of tenant-stockholders in cooperative housing corporations also shall apply to stockholders of corporations that only own the land on which the residences are located.. 111th Congress. Open America. https://openamerica.io/bill/111-HR-5437/
MLA
"H.R. 5437: To amend the Internal Revenue Code of 1986 to provide that the treatment of tenant-stockholders in cooperative housing corporations also shall apply to stockholders of corporations that only own the land on which the residences are located.." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-5437/.
Bluebook (legal)
H.R. 5437, 111th Cong. (2026), https://openamerica.io/bill/111-HR-5437/.
Markdown link
[H.R. 5437: To amend the Internal Revenue Code of 1986 to provide that the treatment of tenant-stockholders in cooperative housing corporations also shall apply to stockholders of corporations that only own the land on which the residences are located.](https://openamerica.io/bill/111-HR-5437/)
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