<mods xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.3" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" ID="P0b002ee1c86ef788">
    <name type="corporate">
         <namePart>United States Government Publishing Office</namePart>
         <role>
              <roleTerm authority="marcrelator" type="text">publisher</roleTerm>
              <roleTerm authority="marcrelator" type="code">pbl</roleTerm>
        </role>
         <role>
              <roleTerm authority="marcrelator" type="text">distributor</roleTerm>
              <roleTerm authority="marcrelator" type="code">dst</roleTerm>
        </role>
    </name>
    <name type="corporate">
         <namePart>United States</namePart>
         <namePart>Congress (Committees)</namePart>
         <namePart>Joint Committee on Taxation</namePart>
         <role>
              <roleTerm authority="marcrelator" type="text">author</roleTerm>
              <roleTerm authority="marcrelator" type="code">aut</roleTerm>
        </role>
         <description>Government Organization</description>
    </name>
    <typeOfResource>text</typeOfResource>
    <genre authority="marcgt">government publication</genre>
    <language>
         <languageTerm type="code" authority="iso639-2b">eng</languageTerm>
    </language>
    <extension>
         <collectionCode>GOVPUB</collectionCode>
         <category>Congressional Committee Materials</category>
         <branch>legislative</branch>
         <dateIngested>2024-07-02</dateIngested>
    </extension>
    <originInfo>
         <publisher>Congress (Committees)</publisher>
         <dateIssued encoding="w3cdtf">2022-01-01</dateIssued>
         <issuance>monographic</issuance>
    </originInfo>
    <physicalDescription>
         <note type="source content type">harvested</note>
         <digitalOrigin>born digital</digitalOrigin>
         <extent>55 digital object pages</extent>
    </physicalDescription>
    <classification authority="sudocs">Y 4.T 19/4:R 22</classification>
    <identifier type="uri">https://www.govinfo.gov/app/details/GOVPUB-Y4_T19_4-PURL-gpo185439</identifier>
    <identifier type="local">P0b002ee1c86ef788</identifier>
    <identifier type="ILS system id">001194451</identifier>
    <identifier type="purl">https://purl.fdlp.gov/GPO/gpo185439</identifier>
    <identifier type="oclc">(OCoLC)1340418323</identifier>
    <recordInfo>
         <recordContentSource authority="marcorg">DGPO</recordContentSource>
         <recordCreationDate encoding="w3cdtf">2024-07-02</recordCreationDate>
         <recordChangeDate encoding="w3cdtf">2026-06-26</recordChangeDate>
         <recordIdentifier source="DGPO">GOVPUB-Y4_T19_4-PURL-gpo185439</recordIdentifier>
         <recordOrigin>machine generated</recordOrigin>
         <languageOfCataloging>
              <languageTerm type="code" authority="iso639-2b">eng</languageTerm>
        </languageOfCataloging>
    </recordInfo>
    <accessCondition type="GPO scope determination">fdlp</accessCondition>
    <extension>
         <docClass>Y4_T19_4</docClass>
         <accessId>GOVPUB-Y4_T19_4-PURL-gpo185439</accessId>
         <uniqueId>PURL-gpo185439</uniqueId>
         <ACCode>GOVPUB</ACCode>
         <field name="Content Origin">This content was harvested from online sources of the original hosting or authoring agency and may not reflect current policy. As Federal agencies add publications to their websites, or report new publications to GPO per statutory mandate (44 U.S.C. §§ 1710, 1902-1903), GPO ensures long-term preservation of and access to the content.</field>
         <dateIssued notSpecified="day-month">2022</dateIssued>
         <digitizedContent>
              <code>BIBCONEW</code>
        </digitizedContent>
         <digitizedContent>
              <code>PERM_INGEST_12292023</code>
        </digitizedContent>
         <purlNumber>gpo185439</purlNumber>
    </extension>
    <location>
         <url displayLabel="Content Detail" access="object in context">https://www.govinfo.gov/app/details/GOVPUB-Y4_T19_4-PURL-gpo185439</url>
         <url displayLabel="PDF rendition" access="raw object">https://www.govinfo.gov/content/pkg/GOVPUB-Y4_T19_4-PURL-gpo185439/pdf/GOVPUB-Y4_T19_4-PURL-gpo185439.pdf</url>
    </location>
    <titleInfo>
         <title>Present Law and Background Relating to Tax Incentives for Residential Real Estate</title>
         <subTitle>Scheduled for a Public Hearing Before the House Committee on Ways and Means on July 13, 2022</subTitle>
    </titleInfo>
    <subject>
         <topic>Home ownership</topic>
         <topic>Income tax deductions for interest</topic>
         <topic>Real property and taxation</topic>
         <topic>Tax incentives</topic>
         <geographic>United States</geographic>
    </subject>
    <identifier type="sudoc item number">1002-C (online)</identifier>
    <name type="corporate">
         <namePart>United States</namePart>
         <namePart>Congress.</namePart>
         <namePart>Joint Committee on Taxation,</namePart>
         <role>
              <roleTerm type="text">author.</roleTerm>
        </role>
    </name>
    <name type="corporate">
         <namePart>United States</namePart>
         <namePart>Congress.</namePart>
         <namePart>House.</namePart>
         <namePart>Committee on Ways and Means.</namePart>
    </name>
    <originInfo>
         <place>
              <placeTerm authority="marccountry" type="code">dcu</placeTerm>
        </place>
         <publisher>Joint Committee on Taxation</publisher>
         <dateIssued>[2022]</dateIssued>
         <issuance>monographic</issuance>
    </originInfo>
    <physicalDescription>
         <extent>1 online resource (i, 53 pages) : illustration</extent>
    </physicalDescription>
    <classification authority="sudocs">Y 4.T 19/4:R 22</classification>
    <identifier type="sudoc-item-number">1002-C (online)</identifier>
    <typeOfResource>text</typeOfResource>
    <genre authority="marcgt">bibliography</genre>
    <language>
         <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
    </language>
    <note type="statement of responsibility">prepared by the staff of the Joint Committee on Taxation.</note>
    <note>&quot;July 11, 2022.&quot;</note>
    <note>&quot;JCX-15-22.&quot;</note>
    <note type="bibliography">Includes bibliographical references.</note>
    <subject>
         <geographicCode authority="marcgac">n-us---</geographicCode>
    </subject>
    <subject authority="lcsh">
         <topic>Home ownership</topic>
         <geographic>United States</geographic>
    </subject>
    <subject authority="lcsh">
         <topic>Income tax deductions for interest</topic>
         <geographic>United States</geographic>
    </subject>
    <subject authority="lcsh">
         <topic>Tax incentives</topic>
         <geographic>United States</geographic>
    </subject>
    <subject authority="lcsh">
         <topic>Real property and taxation</topic>
         <geographic>United States</geographic>
    </subject>
    <relatedItem displayLabel="Print version:" type="otherFormat">
         <titleInfo>
              <title>Present law and background relating to tax incentives for residential real estate</title>
        </titleInfo>
         <identifier type="local">(OCoLC)1336919709</identifier>
    </relatedItem>
    <location>
         <url displayLabel="electronic resource" usage="primary display">https://purl.fdlp.gov/GPO/gpo185439</url>
    </location>
    <location>
         <url displayLabel="electronic resource" note="Address at time of PURL creation">https://www.jct.gov/publications/2022/jcx-15-22/</url>
    </location>
    <titleInfo type="alternative">
         <title>Present law and background relating to tax incentives for residential real estate</title>
         <subTitle>scheduled for a public hearing before the House Committee on Ways and Means on July 13, 2022</subTitle>
    </titleInfo>
    <extension>
         <searchTitle>
              <title>Present law and background relating to tax incentives for residential real estate</title>
              <subTitle>scheduled for a public hearing before the House Committee on Ways and Means on July 13, 2022</subTitle>
        </searchTitle>
    </extension>
</mods>