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H.R. 3399 115th Congress House

Fair Tax Treatment for Manufactured Housing Community Cooperatives Act

Official title: To amend the Internal Revenue Code of 1986 to allow a deduction for interest and taxes relating to land used for dwelling purposes owned or leased by cooperative housing corporations.

Introduced: July 26, 2017 See on congress.gov
Taxation Cooperative and condominium housingIncome tax deductionsInterest, dividends, interest ratesProperty tax
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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
Jul 26, 2017
Referred to the House Committee on Ways and Means.
Jul 26, 2017
Introduced in House
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 Latest action July 26, 2017

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Fair Tax Treatment for Manufactured Housing Community Cooperatives Act

This bill amends the Internal Revenue Code to allow tenant-stockholders of a cooperative housing corporation to claim a deduction for real estate taxes and interest paid or incurred for land that is owned or leased by the corporation for dwelling purposes. (Under current law, the deduction applies to buildings and does not include land.)

 Related & companion bills 1
  • HR 948 Common Sense Housing Investment Act of 2017
 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. 3399: Fair Tax Treatment for Manufactured Housing Community Cooperatives Act. 115th Congress. Open America. https://openamerica.io/bill/115-HR-3399/
MLA
"H.R. 3399: Fair Tax Treatment for Manufactured Housing Community Cooperatives Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-3399/.
Bluebook (legal)
H.R. 3399, 115th Cong. (2026), https://openamerica.io/bill/115-HR-3399/.
Markdown link
[H.R. 3399: Fair Tax Treatment for Manufactured Housing Community Cooperatives Act](https://openamerica.io/bill/115-HR-3399/)
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