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House Bill 3399
115th Congress(2017-2018)
Fair Tax Treatment for Manufactured Housing Community Cooperatives Act
Introduced
Introduced
Introduced in House on Jul 26, 2017
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Introduced in House 
Jul 26, 2017
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Introduced in House(Jul 26, 2017)
Jul 26, 2017
Not Scanned for Linkage
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Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
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H. R. 3399 (Introduced-in-House)


115th CONGRESS
1st Session
H. R. 3399


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.

IN THE HOUSE OF REPRESENTATIVES

July 26, 2017

Mr. Ellison introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

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.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Fair Tax Treatment for Manufactured Housing Community Cooperatives Act”.

SEC. 2. Deduction allowed for interest and taxes relating to land used for dwelling purposes owned or leased by cooperative housing corporations.

(a) In general.—Subparagraph (B) of section 216(b)(1) of the Internal Revenue Code of 1986 is amended by inserting “or land,” after “building,”.

(b) Effective date.—The amendment made by subsection (a) shall apply to amounts paid or accrued after December 31, 2017.