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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Timeline
Latest companion bill action
S-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.Read twice and referred to the Committee on Finance.
Referred to the House Committee on Ways and Means.
House of Representatives
Introduced in House
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