H.R. 4497 (94th): A bill to amend the Internal Revenue Code of 1954 to provide that cooperative housing corporations and condominium owners’ or homeowners’ associations will not be taxed on receipt of membership income.


Mar 10, 1975
94th Congress, 1975–1976

Died in a previous Congress

This bill was introduced on March 10, 1975, in a previous session of Congress, but was not enacted.


John Conlan

Representative for Arizona's 4th congressional district


About the bill

Summary (CRS)

3/10/1975--Introduced.Provides, under the Internal Revenue Code, an exclusion from the income tax for income of condominium housing associations, homeowner associations, and cooperative housing corporations operated for the management, maintenance, landscaping, ... Read more >

The bill’s title was written by its sponsor.


Mar 10, 1975

This is the first step in the legislative process.

This is a House of Representatives bill in the United States Congress (indicated by the “H.R.” in “H.R. 4497”). A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.


Committee Assignments

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


There have been no roll call 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.


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