A bill to amend the Internal Revenue Code of 1986 to treat academic health centers like other educational institutions for purposes of the exclusion for employer-provided housing.
Read twice and referred to the Committee on Finance.
Congressional Research Service
Official summary
Version 00 · Introduced in Senate · Aug 10, 1995
Amends the Internal Revenue Code to exclude any employer-provided housing from the gross income of employees of academic health centers. Defines an "academic health center" as an organization which: (1) is a tax-exempt charitable organization providing medical care, hospital care, medical education, or medical research; (2) receives payments under the Social Security Act for either direct or indirect costs of graduate medical education; and (3) has as one of its principal functions the providing and teaching of basic and clinical medical science and research with the organization's own faculty.
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Jan 14, 2025. Consult Congress.gov for the current record.
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