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HR 676 98th Congress House

A bill to amend the Internal Revenue Code of 1954 to provide that certain indebtedness incurred by educational organizations in acquiring or improving real property shall not be treated as…

Official title: A bill to amend the Internal Revenue Code of 1954 to provide that certain indebtedness incurred by educational organizations in acquiring or improving real pro… Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1954 to provide that certain indebtedness incurred by educational organizations in acquiring or improving real property shall not be treated as acquisition indebtedness for purposes of the tax on unrelated business taxable income.

Introduced: January 26, 1983 See on congress.gov
Taxation Business income taxEducationEducational policyIncome tax
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Tax-deferred compensation plansTax-exempt organizations
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This bill died when the 98th Congress ended
It never became law before the 98th Congress (1983–1984) 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 5 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 27, 1984
See H.R.4170.
Apr 12, 1984
Subcommittee Hearings Held.
Mar 22, 1984
Referred to Subcommittee on Select Revenue Measures.
Jan 6, 1983
Referred to House Committee on Ways and Means.
Jan 6, 1983
Introduced in House
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 Latest action June 27, 1984

See H.R.4170.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to provide that indebtedness incurred by certain educational organizations or deferred compensation plans in acquiring or improving real property shall not be treated as acquisition indebtedness for purposes of the tax on unrelated business taxable income.

 Related & companion bills 1
  • HR 4170 Related bill Deficit Reduction Act of 1984
 Committees of jurisdiction 2
 Cosponsors 1
All 1 Democratic 1
D
Wyden, Ron
Oregon · Jan 26, 1983
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APA
U.S. Congress. (2026). H.R. 676: A bill to amend the Internal Revenue Code of 1954 to provide that certain indebtedness incurred by educational organizations in acquiring or improving real property shall not be treated as acquisition indebtedness for purposes of the tax on unrelated business taxable income.. 98th Congress. Open America. https://openamerica.io/bill/98-HR-676/
MLA
"H.R. 676: A bill to amend the Internal Revenue Code of 1954 to provide that certain indebtedness incurred by educational organizations in acquiring or improving real property shall not be treated as acquisition indebtedness for purposes of the tax on unrelated business taxable income.." 98th Congress, 2026, Open America, https://openamerica.io/bill/98-HR-676/.
Bluebook (legal)
H.R. 676, 98th Cong. (2026), https://openamerica.io/bill/98-HR-676/.
Markdown link
[H.R. 676: A bill to amend the Internal Revenue Code of 1954 to provide that certain indebtedness incurred by educational organizations in acquiring or improving real property shall not be treated as acquisition indebtedness for purposes of the tax on unrelated business taxable income.](https://openamerica.io/bill/98-HR-676/)
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