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  <bill>
    <number>5437</number>
    <updateDate>2023-01-11T13:20:06Z</updateDate>
    <updateDateIncludingText>2023-01-11T13:20:06Z</updateDateIncludingText>
    <originChamber>House</originChamber>
    <originChamberCode>H</originChamberCode>
    <type>HR</type>
    <introducedDate>2010-05-27</introducedDate>
    <congress>111</congress>
    <committees>
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        <name>Ways and Means Committee</name>
        <chamber>House</chamber>
        <type>Standing</type>
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          <item>
            <name>Referred to</name>
            <date>2010-05-27T14:10:45Z</date>
          </item>
        </activities>
      </item>
    </committees>
    <actions>
      <item>
        <actionDate>2010-05-27</actionDate>
        <text>Referred to the House Committee on Ways and Means.</text>
        <type>IntroReferral</type>
        <actionCode>H11100</actionCode>
        <sourceSystem>
          <code>2</code>
          <name>House floor actions</name>
        </sourceSystem>
        <committees>
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            <systemCode>hswm00</systemCode>
            <name>Ways and Means Committee</name>
          </item>
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        <actionDate>2010-05-27</actionDate>
        <text>Introduced in House</text>
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          <name>Library of Congress</name>
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      <item>
        <actionDate>2010-05-27</actionDate>
        <text>Introduced in House</text>
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        <actionCode>1000</actionCode>
        <sourceSystem>
          <code>9</code>
          <name>Library of Congress</name>
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    <sponsors>
      <item>
        <bioguideId>C001038</bioguideId>
        <fullName>Rep. Crowley, Joseph [D-NY-7]</fullName>
        <firstName>JOSEPH</firstName>
        <lastName>CROWLEY</lastName>
        <party>D</party>
        <state>NY</state>
        <district>7</district>
        <isByRequest>N</isByRequest>
      </item>
    </sponsors>
    <policyArea>
      <name>Taxation</name>
    </policyArea>
    <subjects>
      <legislativeSubjects>
        <item>
          <name>Cooperative and condominium housing</name>
        </item>
        <item>
          <name>Housing finance and home ownership</name>
        </item>
        <item>
          <name>Income tax deductions</name>
        </item>
        <item>
          <name>Interest, dividends, interest rates</name>
        </item>
        <item>
          <name>State and local taxation</name>
        </item>
      </legislativeSubjects>
      <policyArea>
        <name>Taxation</name>
      </policyArea>
    </subjects>
    <summaries>
      <summary>
        <versionCode>00</versionCode>
        <actionDate>2010-05-27</actionDate>
        <actionDesc>Introduced in House</actionDesc>
        <updateDate>2010-07-07T13:53:37Z</updateDate>
        <text><![CDATA[ <p>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.</p>]]></text>
      </summary>
    </summaries>
    <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.</title>
    <titles>
      <item>
        <titleType>Display Title</titleType>
        <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.</title>
      </item>
      <item>
        <titleType>Official Title as Introduced</titleType>
        <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.</title>
        <billTextVersionName>Introduced in House</billTextVersionName>
        <billTextVersionCode>IH</billTextVersionCode>
      </item>
    </titles>
    <textVersions>
      <item>
        <type>Introduced in House</type>
        <date>2010-05-27T04:00:00Z</date>
        <formats>
          <item>
            <url>https://www.govinfo.gov/content/pkg/BILLS-111hr5437ih/xml/BILLS-111hr5437ih.xml</url>
          </item>
        </formats>
      </item>
    </textVersions>
    <latestAction>
      <actionDate>2010-05-27</actionDate>
      <text>Referred to the House Committee on Ways and Means.</text>
    </latestAction>
  </bill>
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    <dc:language>EN</dc:language>
    <dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
    <dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
    <dc:description>This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.</dc:description>
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