3.0.0
2294
2023-01-11T13:48:56Z
2023-01-11T13:48:56Z
House
HR
2021-04-01
117
[Congressional Record Volume 167, Number 59 (Thursday, April 1, 2021)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. BLUMENAUER:H.R. 2294.Congress has the power to enact this legislation pursuantto the following:Clause 1 of Section 8 of Artide I of the Constitution[Page H1707]
- hswm00
Ways and Means Committee
House
Standing
  - Referred to
2021-04-01T13:02:10Z

- Historic Tax Credit Growth and Opportunity Act of 2021
117
2266
S
2021-06-24
Read twice and referred to the Committee on Finance.
  - Related bill
CRS

- Inflation Reduction Act of 2022
117
5376
HR
2022-08-16
Became Public Law No: 117-169.
  - Related bill
CRS
- 2021-04-01
Referred to the House Committee on Ways and Means.
IntroReferral
H11100
2
House floor actions
  - hswm00
Ways and Means Committee
- 2021-04-01
Sponsor introductory remarks on measure. (CR E324)
IntroReferral
B00100
9
Library of Congress
- 2021-04-01
Introduced in House
IntroReferral
Intro-H
9
Library of Congress
- 2021-04-01
Introduced in House
IntroReferral
1000
9
Library of Congress
- B000574
Rep. Blumenauer, Earl [D-OR-3]
EARL
BLUMENAUER
D
OR
3
N
- L000585
Rep. LaHood, Darin [R-IL-18]
Darin
LaHood
R
IL
18
2021-04-01
True
- S001185
Rep. Sewell, Terri A. [D-AL-7]
Terri
Sewell
D
AL
A.
7
2021-04-01
True
- H001038
Rep. Higgins, Brian [D-NY-26]
Brian
Higgins
D
NY
26
2021-04-01
True
- K000009
Rep. Kaptur, Marcy [D-OH-9]
MARCY
KAPTUR
D
OH
9
2021-04-08
False
- F000466
Rep. Fitzpatrick, Brian K. [R-PA-1]
Brian
Fitzpatrick
R
PA
K.
1
2021-04-08
False
- F000449
Rep. Fortenberry, Jeff [R-NE-1]
Jeff
Fortenberry
R
NE
1
2021-04-08
False
- W000813
Rep. Walorski, Jackie [R-IN-2]
Jackie
Walorski
R
IN
2
2021-04-12
False
- M001180
Rep. McKinley, David B. [R-WV-1]
David
McKinley
R
WV
B.
1
2021-04-14
False
- F000465
Rep. Ferguson, A. Drew, IV [R-GA-3]
A.
Ferguson
R
GA
Drew
3
2021-04-14
False
- T000463
Rep. Turner, Michael R. [R-OH-10]
Michael
Turner
R
OH
R.
10
2021-04-14
False
- K000376
Rep. Kelly, Mike [R-PA-16]
Mike
Kelly
R
PA
16
2021-04-14
False
- B000740
Rep. Bice, Stephanie I. [R-OK-5]
Stephanie
Bice
R
OK
I.
5
2021-04-16
False
- M001205
Rep. Miller, Carol D. [R-WV-3]
Carol
Miller
R
WV
D.
3
2021-04-16
False
- B001304
Rep. Brown, Anthony G. [D-MD-4]
Anthony
Brown
D
MD
G.
4
2021-04-19
False
- K000386
Rep. Katko, John [R-NY-24]
John
Katko
R
NY
24
2021-04-21
False
- B001281
Rep. Beatty, Joyce [D-OH-3]
Joyce
Beatty
D
OH
3
2021-04-22
False
- K000381
Rep. Kilmer, Derek [D-WA-6]
Derek
Kilmer
D
WA
6
2021-04-22
False
- N000147
Del. Norton, Eleanor Holmes [D-DC-At Large]
ELEANOR
NORTON
D
DC
HOLMES
0
2021-04-22
False
- D000617
Rep. DelBene, Suzan K. [D-WA-1]
Suzan
DelBene
D
WA
K.
1
2021-04-22
False
- C000266
Rep. Chabot, Steve [R-OH-1]
STEVE
CHABOT
R
OH
1
2021-04-28
False
- D000630
Rep. Delgado, Antonio [D-NY-19]
Antonio
Delgado
D
NY
19
2021-04-28
False
- O000173
Rep. Omar, Ilhan [D-MN-5]
Ilhan
Omar
D
MN
5
2021-04-28
False
- D000191
Rep. DeFazio, Peter A. [D-OR-4]
PETER
DEFAZIO
D
OR
A.
4
2021-04-28
False
- J000292
Rep. Johnson, Bill [R-OH-6]
Bill
Johnson
R
OH
6
2021-04-28
False
- S001159
Rep. Strickland, Marilyn [D-WA-10]
Marilyn
Strickland
D
WA
10
2021-04-28
False
- S001201
Rep. Suozzi, Thomas R. [D-NY-3]
Thomas
Suozzi
D
NY
R.
3
2021-04-28
False
- K000380
Rep. Kildee, Daniel T. [D-MI-5]
Daniel
Kildee
D
MI
T.
5
2021-04-28
False
- D000631
Rep. Dean, Madeleine [D-PA-4]
Madeleine
Dean
D
PA
4
2021-05-04
False
- E000296
Rep. Evans, Dwight [D-PA-3]
Dwight
Evans
D
PA
3
2021-05-07
False
- B001296
Rep. Boyle, Brendan F. [D-PA-2]
Brendan
Boyle
D
PA
F.
2
2021-05-11
False
- H001067
Rep. Hudson, Richard [R-NC-8]
Richard
Hudson
R
NC
8
2021-05-11
False
- L000579
Rep. Lowenthal, Alan S. [D-CA-47]
Alan
Lowenthal
D
CA
S.
47
2021-05-11
False
- C001119
Rep. Craig, Angie [D-MN-2]
Angie
Craig
D
MN
2
2021-05-11
False
- M001206
Rep. Morelle, Joseph D. [D-NY-25]
Joseph
Morelle
D
NY
D.
25
2021-05-12
False
- L000559
Rep. Langevin, James R. [D-RI-2]
JAMES
LANGEVIN
D
RI
R.
2
2021-05-12
False
- W000821
Rep. Westerman, Bruce [R-AR-4]
Bruce
Westerman
R
AR
4
2021-05-13
False
- S001195
Rep. Smith, Jason [R-MO-8]
Jason
Smith
R
MO
8
2021-05-13
False
- S001216
Rep. Schrier, Kim [D-WA-8]
Kim
Schrier
D
WA
8
2021-05-18
False
- C001103
Rep. Carter, Earl L. "Buddy" [R-GA-1]
Earl
Carter
R
GA
L. "Buddy"
1
2021-05-19
False
- T000467
Rep. Thompson, Glenn [R-PA-15]
Glenn
Thompson
R
PA
15
2021-05-19
False
- S001196
Rep. Stefanik, Elise M. [R-NY-21]
Elise
Stefanik
R
NY
M.
21
2021-05-19
False
- B001298
Rep. Bacon, Don [R-NE-2]
Don
Bacon
R
NE
2
2021-05-28
False
- B001278
Rep. Bonamici, Suzanne [D-OR-1]
Suzanne
Bonamici
D
OR
1
2021-05-28
False
- L000560
Rep. Larsen, Rick [D-WA-2]
RICK
LARSEN
D
WA
2
2021-06-04
False
- G000551
Rep. Grijalva, Raúl M. [D-AZ-3]
Raúl
Grijalva
D
AZ
M.
3
2021-06-04
False
- M001160
Rep. Moore, Gwen [D-WI-4]
Gwen
Moore
D
WI
4
2021-06-04
False
- M000312
Rep. McGovern, James P. [D-MA-2]
JAMES
MCGOVERN
D
MA
P.
2
2021-06-04
False
- H001072
Rep. Hill, J. French [R-AR-2]
J.
Hill
R
AR
French
2
2021-06-04
False
- S001199
Rep. Smucker, Lloyd [R-PA-11]
Lloyd
Smucker
R
PA
11
2021-06-08
False
- D000619
Rep. Davis, Rodney [R-IL-13]
Rodney
Davis
R
IL
13
2021-06-08
False
- M001143
Rep. McCollum, Betty [D-MN-4]
BETTY
MCCOLLUM
D
MN
4
2021-06-15
False
- U000031
Rep. Upton, Fred [R-MI-6]
FRED
UPTON
R
MI
6
2021-06-16
False
- M001159
Rep. McMorris Rodgers, Cathy [R-WA-5]
Cathy
Rodgers
R
WA
McMorris
5
2021-06-23
False
- L000557
Rep. Larson, John B. [D-CT-1]
JOHN
LARSON
D
CT
B.
1
2021-06-24
False
- G000593
Rep. Gimenez, Carlos A. [R-FL-26]
Carlos
Gimenez
R
FL
A.
26
2021-06-25
False
- W000815
Rep. Wenstrup, Brad R. [R-OH-2]
Brad
Wenstrup
R
OH
R.
2
2021-06-25
False
- A000378
Rep. Axne, Cynthia [D-IA-3]
Cynthia
Axne
D
IA
3
2021-07-13
False
- R000305
Rep. Ross, Deborah K. [D-NC-2]
Deborah
Ross
D
NC
K.
2
2021-07-20
False
- T000478
Rep. Tenney, Claudia [R-NY-22]
Claudia
Tenney
R
NY
22
2021-07-22
False
- P000607
Rep. Pocan, Mark [D-WI-2]
Mark
Pocan
D
WI
2
2021-09-10
False
- W000812
Rep. Wagner, Ann [R-MO-2]
Ann
Wagner
R
MO
2
2021-09-10
False
- K000392
Rep. Kustoff, David [R-TN-8]
David
Kustoff
R
TN
8
2021-09-10
False
- C001068
Rep. Cohen, Steve [D-TN-9]
Steve
Cohen
D
TN
9
2021-09-17
False
- M001204
Rep. Meuser, Daniel [R-PA-9]
Daniel
Meuser
R
PA
9
2021-09-23
False
- R000515
Rep. Rush, Bobby L. [D-IL-1]
BOBBY
RUSH
D
IL
L.
1
2021-11-03
False
- K000391
Rep. Krishnamoorthi, Raja [D-IL-8]
Raja
Krishnamoorthi
D
IL
8
2021-11-15
False
- N000192
Rep. Newman, Marie [D-IL-3]
Marie
Newman
D
IL
3
2021-11-15
False
- M001208
Rep. McBath, Lucy [D-GA-6]
Lucy
McBath
D
GA
6
2021-11-17
False
- K000385
Rep. Kelly, Robin L. [D-IL-2]
Robin
Kelly
D
IL
L.
2
2021-11-17
False
- S001156
Rep. Sánchez, Linda T. [D-CA-38]
Linda
Sánchez
D
CA
T.
38
2022-01-21
False
- S001190
Rep. Schneider, Bradley Scott [D-IL-10]
Bradley
Schneider
D
IL
Scott
10
2022-02-03
False
- J000295
Rep. Joyce, David P. [R-OH-14]
David
Joyce
R
OH
P.
14
2022-02-18
False
- C001084
Rep. Cicilline, David N. [D-RI-1]
David
Cicilline
D
RI
N.
1
2022-03-11
False
- H001056
Rep. Herrera Beutler, Jaime [R-WA-3]
Jaime
Herrera Beutler
R
WA
3
2022-03-11
False
- D000399
Rep. Doggett, Lloyd [D-TX-35]
LLOYD
DOGGETT
D
TX
35
2022-03-11
False
- G000563
Rep. Gibbs, Bob [R-OH-7]
Bob
Gibbs
R
OH
7
2022-03-15
False
- B001275
Rep. Bucshon, Larry [R-IN-8]
Larry
Bucshon
R
IN
8
2022-03-15
False
- B001292
Rep. Beyer, Donald S., Jr. [D-VA-8]
Donald
Beyer
D
VA
S.
8
2022-03-15
False
- P000601
Rep. Palazzo, Steven M. [R-MS-4]
Steven
Palazzo
R
MS
M.
4
2022-03-15
False
- P000597
Rep. Pingree, Chellie [D-ME-1]
Chellie
Pingree
D
ME
1
2022-03-17
False
- G000585
Rep. Gomez, Jimmy [D-CA-34]
Jimmy
Gomez
D
CA
34
2022-03-21
False
- T000469
Rep. Tonko, Paul [D-NY-20]
Paul
Tonko
D
NY
20
2022-03-28
False
- B000490
Rep. Bishop, Sanford D., Jr. [D-GA-2]
SANFORD
BISHOP
D
GA
D.
2
2022-03-28
False
- C001125
Rep. Carter, Troy [D-LA-2]
Troy
Carter
D
LA
2
2022-03-31
False
- K000388
Rep. Kelly, Trent [R-MS-1]
Trent
Kelly
R
MS
1
2022-03-31
False
- G000591
Rep. Guest, Michael [R-MS-3]
Michael
Guest
R
MS
3
2022-04-07
False
- T000193
Rep. Thompson, Bennie G. [D-MS-2]
BENNIE
THOMPSON
D
MS
2
2022-04-27
False
- S000510
Rep. Smith, Adam [D-WA-9]
ADAM
SMITH
D
WA
9
2022-05-10
False
- G000577
Rep. Graves, Garret [R-LA-6]
Garret
Graves
R
LA
6
2022-06-13
False
- J000288
Rep. Johnson, Henry C. "Hank," Jr. [D-GA-4]
Henry
Johnson
D
GA
C. "Hank"
4
2022-06-14
False
- C001126
Rep. Carey, Mike [R-OH-15]
Mike
Carey
R
OH
15
2022-06-17
False
- W000800
Rep. Welch, Peter [D-VT-At Large]
Peter
Welch
D
VT
0
2022-06-22
False
- J000299
Rep. Johnson, Mike [R-LA-4]
Mike
Johnson
R
LA
4
2022-07-13
False
- D000626
Rep. Davidson, Warren [R-OH-8]
Warren
Davidson
R
OH
8
2022-07-26
False
- A000370
Rep. Adams, Alma S. [D-NC-12]
Alma
Adams
D
NC
S.
12
2022-08-19
False
- P000616
Rep. Phillips, Dean [D-MN-3]
Dean
Phillips
D
MN
3
2022-09-02
False
- E000215
Rep. Eshoo, Anna G. [D-CA-18]
ANNA
ESHOO
D
CA
G.
18
2022-09-15
False
- L000593
Rep. Levin, Mike [D-CA-49]
Mike
Levin
D
CA
49
2022-10-07
False
- Q000023
Rep. Quigley, Mike [D-IL-5]
Mike
Quigley
D
IL
5
2022-10-14
False
- C001110
Rep. Correa, J. Luis [D-CA-46]
J.
Correa
D
CA
Luis
46
2022-10-18
False
- D000096
Rep. Davis, Danny K. [D-IL-7]
DANNY
DAVIS
D
IL
K.
7
2022-11-07
False
- M001200
Rep. McEachin, A. Donald [D-VA-4]
A.
McEachin
D
VA
Donald
4
2022-11-10
False
- F000475
Rep. Finstad, Brad [R-MN-1]
Brad
Finstad
R
MN
1
2022-11-16
False
- W000788
Rep. Williams, Nikema [D-GA-5]
Nikema
Williams
D
GA
5
2022-12-22
False
Taxation
- Architecture
- Building construction
- Income tax credits
Taxation
00
2021-04-01
Introduced in House
2021-10-12T15:59:46Z
Historic Tax Credit Growth and Opportunity Act of 2021
This bill increases the rehabilitation tax credit and modifies certain requirements for the credit.
The bill increases the rate of the credit for qualified rehabilitation expenditures in taxable years beginning after December 31, 2019, and before January 1, 2027, after which the rate reverts to 20%.
The bill increases the rate of the credit to 30% for certain small projects whose qualified rehabilitation expenditures do not exceed $2.5 million.
The bill also expands the types of buildings eligible for rehabilitation by decreasing the rehabilitation threshold from 100% to 50% of project expenses. It also eliminates the basis adjustment requirement for the credit and modifies rules relating to tax-exempt use property eligible for the credit.

Historic Tax Credit Growth and Opportunity Act of 2021
- Display Title

Historic Tax Credit Growth and Opportunity Act of 2021
- Official Title as Introduced

To amend the Internal Revenue Code of 1986 to modify the rehabilitation credit for certain small projects, 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, and for other purposes.
Introduced in House
IH
- Short Title(s) as Introduced

Historic Tax Credit Growth and Opportunity Act of 2021
Introduced in House
IH
- Introduced in House
2021-04-01T04:00:00Z
  - https://www.govinfo.gov/content/pkg/BILLS-117hr2294ih/xml/BILLS-117hr2294ih.xml
2021-04-01
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.