To amend the Internal Revenue Code of 1986 to allow a deduction for ground rent paid on land on which a qualified residence of a taxpayer is located and which is allotted or Indian-owned land.
Amends the Internal Revenue Code to allow a deduction for ground rent paid on land on which a qualified residence of a taxpayer is located and which is Indian-owned or allotted land, or is land within a dependent Indian community.
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Mar 25, 2003
Referred to the House Committee on Ways and Means.