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HR 5213 97th Congress House Taxation Cooperative housing Corporations and Stocks Federal aid to housing Housing and Housing Finance Income tax Low-income housing Tax exclusion

A bill to amend the Internal Revenue Code of 1954 with respect to the treatment of certain payments under section 236 of the National Housing Act received by cooperative housing corporations.

Introduced: December 14, 1981 Introduced by: Schumer, Charles E. Democratic · New York See on congress.gov
This bill died when the 97th Congress ended
It never became law before the 97th Congress (1981–1982) 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
Dec 14, 1981
Referred to House Committee on Ways and Means.
Dec 14, 1981
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to exclude any mortgage interest reduction payment by the Government to a corporation which owns a lower income rental housing project from such corporation's income for purposes of determining whether such corporation qualifies for tax deductions provided for a cooperative housing corporation.

What's happening now December 14, 1981

Referred to House Committee on Ways and Means.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 5213: A bill to amend the Internal Revenue Code of 1954 with respect to the treatment of certain payments under section 236 of the National Housing Act received by cooperative housing corporations.. 97th Congress. Open America. https://openamerica.io/bill/97-HR-5213/
MLA
"H.R. 5213: A bill to amend the Internal Revenue Code of 1954 with respect to the treatment of certain payments under section 236 of the National Housing Act received by cooperative housing corporations.." 97th Congress, 2026, Open America, https://openamerica.io/bill/97-HR-5213/.
Bluebook (legal)
H.R. 5213, 97th Cong. (2026), https://openamerica.io/bill/97-HR-5213/.
Markdown link
[H.R. 5213: A bill to amend the Internal Revenue Code of 1954 with respect to the treatment of certain payments under section 236 of the National Housing Act received by cooperative housing corporations.](https://openamerica.io/bill/97-HR-5213/)
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