To amend the Internal Revenue Code of 1986 to eliminate the requirement that the taxpayer's basis in a building be reduced by the amount of the rehabilitation credit determined with respect to such building.

USA115^th CongressHR-6081| House

| Updated: 6/13/2018

Historic Tax Credit Enhancement Act of 2018 This bill amends the Internal Revenue Code to eliminate the requirement for a taxpayer to reduce the basis of a building by the amount of the tax credit determined for the rehabilitation of a certified historic structure.

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Taxation

ArchitectureBuilding constructionIncome tax credits

To amend the Internal Revenue Code of 1986 to eliminate the requirement that the taxpayer's basis in a building be reduced by the amount of the rehabilitation credit determined with respect to such building.

USA115^th CongressHR-6081| House

| Updated: 6/13/2018

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Darin LaHood

Republican Representative

Illinois

Cosponsors (18)

Tim Ryan (Democratic)Elise M. Stefanik (Republican)Mark Pocan (Democratic)Steve Stivers (Republican)Brian Higgins (Democratic)Terri A. Sewell (Democratic)Earl L. "Buddy" Carter (Republican)Peter A. DeFazio (Democratic)Rod Blum (Republican)David B. McKinley (Republican)Ralph Lee Abraham (Republican)David P. Joyce (Republican)Mike Kelly (Republican)Bruce Westerman (Republican)Michael K. Simpson (Republican)Michael R. Turner (Republican)Bradley Byrne (Republican)Earl Blumenauer (Democratic)

Ways and Means Committee

Taxation

Related Bills

S 115-3058: A bill to amend the Internal Revenue Code of 1986 to eliminate the requirement that the taxpayer's basis in a building be reduced by the amount of the rehabilitation credit determined with respect to such building.

Introduced
In Committee
On Floor
Passed Chamber
Enacted

ArchitectureBuilding constructionIncome tax credits

To amend the Internal Revenue Code of 1986 to eliminate the requirement that the taxpayer's basis in a building be reduced by the amount of the rehabilitation credit determined with respect to such building.

Suggested Questions

Taxation

To amend the Internal Revenue Code of 1986 to eliminate the requirement that the taxpayer's basis in a building be reduced by the amount of the rehabilitation credit determined with respect to such building.

Suggested Questions

Darin LaHood

Ways and Means Committee

Taxation

Related Bills

To amend the Internal Revenue Code of 1986 to eliminate the requirement that the taxpayer's basis in a building be reduced by the amount of the rehabilitation credit determined with respect to such building.

Suggested Questions

Taxation

To amend the Internal Revenue Code of 1986 to eliminate the requirement that the taxpayer's basis in a building be reduced by the amount of the rehabilitation credit determined with respect to such building.

Suggested Questions

Darin LaHood

Ways and Means Committee

Taxation

Related Bills