,i #aaeth ,,congress #ast ,session ,h4 ,r4 #ccii ,,in ,,the ,,house ,,of ,,representatives ,july #bf1 #bjag,mr4 ,ellison introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to allow a deduction for interest and taxes relating to land used for dwelling purposes owned or leased by cooperative housing corporations4 #a4 ,short title ,this ,act may be cited as the ,fair ,tax ,treatment for ,manufactured ,housing ,community ,cooperatives ,act4 #b4 ,deduction allowed for interest and taxes relating to land used for dwelling purposes owned or leased by cooperative housing corporations 7a7 ,in general ,subparagraph 7,b7 of section #baf7;b77#a7 of the ,internal ,revenue ,code of #aihf is amended by inserting or land1 after building14 7b7 ,effective date ,the amendment made by subsection 7a7 shall apply to amounts paid or accrued after ,december #ca1 #bjag4