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.

United States115th CongressHR-6081House of Representatives
Updated: Jun 13, 2018

Summary

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.

Bill texts

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Introduced (House)View official text

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Timeline

  1. Referred to the House Committee on Ways and Means.

    House of Representatives

  2. Introduced in House

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