3.0.0 2488 2022-02-03T05:35:11Z 2022-02-03T05:35:11Z House H HR 2005-05-19 109 hswm00 Ways and Means Committee House Standing Referred to 2005-05-19T12:48:00Z 2005-05-19 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2005-05-19 Introduced in House IntroReferral Intro-H 9 Library of Congress 2005-05-19 Introduced in House IntroReferral 1000 9 Library of Congress C001060 Rep. Carnahan, Russ [D-MO-3] Russ Carnahan D MO 3 N E000187 Rep. English, Phil [R-PA-3] PHIL ENGLISH R PA 3 2005-07-21 False M001140 Rep. Moore, Dennis [D-KS-3] DENNIS MOORE D KS 3 2006-02-28 False H000948 Rep. Hulshof, Kenny C. [R-MO-9] KENNY HULSHOF R MO C. 9 2006-05-18 False C001049 Rep. Clay, Wm. Lacy [D-MO-1] WM. CLAY D MO LACY 1 2006-07-17 False C000537 Rep. Clyburn, James E. [D-SC-6] JAMES CLYBURN D SC E. 6 2006-07-20 False H001038 Rep. Higgins, Brian [D-NY-27] Brian Higgins D NY 27 2006-07-26 False F000440 Rep. Fossella, Vito [R-NY-13] VITO FOSSELLA R NY 13 2006-09-06 False Taxation Building construction Commemorations Commerce Government Operations and Politics Historic sites History Housing and Community Development Income tax Local taxation Residential rehabilitation State taxation Tax credits Tax exclusion Tax refunds Valuation Taxation

00 2005-05-19 Introduced in House 2005-06-09T20:54:23Z Historic Rehabilitation Enhancement Act of 2005 - Provides that: (1) the receipt of a state historic tax credit and the transfer, disposition, or refund of such credit shall not constitute income for income tax purposes, unless the taxpayer elects to include such tax credit amount in income; (2) the adjusted basis of property for which a state historic tax credit is allowed shall be reduced by the tax credit amount; and (3) the transfer or disposition of the state historic tax credit shall not affect or reduce qualified rehabilitation expenditures under the rehabilitation tax credit or trigger recapture of income.

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Short Titles as Introduced Display Title Official Title as Introduced Introduced in House 2005-05-19T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-109hr2488ih/xml/BILLS-109hr2488ih.xml 2005-05-19 Referred to the House Committee on Ways and Means. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.