3.0.0 1306 2023-01-11T13:37:39Z 2023-01-11T13:37:39Z Senate S 2017-06-07 115 ssfi00 Finance Committee Senate Standing Referred to 2017-06-07T19:27:38Z 2017-06-07 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S3330) IntroReferral 2017-06-07 Introduced in Senate IntroReferral 10000 9 Library of Congress L000174 Sen. Leahy, Patrick J. [D-VT] Patrick Leahy D VT N Taxation Building construction Fires Hazardous wastes and toxic substances Historic sites and heritage areas Income tax credits Taxation 00 2017-06-07 Introduced in Senate 2017-10-06T18:01:37Z Historic Downtown Preservation and Access Act

This bill amends the Internal Revenue Code to allow refundable tax credits for 50% of the expenses paid or incurred by the taxpayer during the year for: (1) installing an elevator or a sprinkler system in a certified historic structure, and (2) hazardous substance (lead paint, radon, and asbestos) abatement services with respect to a certified historic structure. The amount of each of the two credits, with respect to any taxpayer, may not exceed $50,000 per year.

]]> Historic Downtown Preservation and Access Act Display Title Historic Downtown Preservation and Access Act Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 to establish refundable tax credits for expenses relating to ensuring safety and accessibility in historic structures. Introduced in Senate IS Short Titles as Introduced Historic Downtown Preservation and Access Act Introduced in Senate 2017-06-07T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115s1306is/xml/BILLS-115s1306is.xml 2017-06-07 Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S3330) 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.