S. 2149 (102nd): A bill to amend the Internal Revenue Code of 1986 to clarify the tax treatment of certain cooperative housing corporations, and for other purposes.


Jan 22, 1992
102nd Congress, 1991–1992

Died in a previous Congress

This bill was introduced on January 22, 1992, in a previous session of Congress, but was not enacted.


Daniel Moynihan
Senator from New York

About the bill

Summary (CRS)
1/22/1992--Introduced.Amends the Internal Revenue Code to exclude cooperative housing corporations from the limitations on deductions incurred by certain membership organizations in transactions with their members. Prohibits patronage losses of an ...

Read more >

Related Bills

Legislative action may be ocurring on one of these bills in lieu of or in parallel to action on this bill.

H.R. 5420 (identical)

Referred to Committee
Last Action: Jun 17, 1992

H.R. 4097 (identical)

Referred to Committee
Last Action: Jan 28, 1992

What is a bill?

The “S.” in “S. 2149” means this is a Senate bill in the United States Congress. A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.

The bill’s title was written by its sponsor.


Jan 22, 1992


Committee Assignments

The committee chair determines whether a bill will move past the committee stage.


There have been no votes related to this bill.

Links & tools

Primary Source

THOMAS.gov (The Library of Congress)

GovTrack gets most information from THOMAS, which is updated generally one day after events occur. Activity since the last update may not be reflected here. Data comes via the congress project.


Click a format for a citation suggestion: