To amend the Internal Revenue Code of 1986 to allow associations of persons holding timeshare interests in residential property to elect to be taxed as homeowner associations.
Homeowners Association Clarification Act of 1997 - Amends the Internal Revenue Code to allow timeshare associations to elect to be taxed under provisions relating to homeowner associations.
Disapproval bills introduced: S. 1157 and H.R. 2444.
Introduced in House
Introduced in House
Sponsor introductory remarks on measure. (CR E683-684)
Referred to the House Committee on Ways and Means.
See H.R.2014.
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