3.0.0
1785
2024-10-05T08:05:29Z
2024-10-05T08:05:29Z
House
H
HR
2023-03-24
118
[Congressional Record Volume 169, Number 54 (Friday, March 24, 2023)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. LaHOOD:H.R. 1785.Congress has the power to enact this legislation pursuantto the following:U.S. Constitution Article 1, Section 8, Clause 1: ``TheCongress shall have Power To lay and collect Taxes . . .''The single subject of this legislation is:This bill temporarily increases the rehabilitation credit,modifies the rehabilitation credit for certain smallprojects, and eliminates the requirement that the taxpayer'sbasis in a building be reduced by the amount of therehabilitation credit determined with respect to suchbuilding.[Page H1438]
- hswm00
Ways and Means Committee
House
Standing
  - Referred to
2023-03-24T13:01:05Z

- Historic Tax Credit Growth and Opportunity Act of 2023
118
639
S
2023-03-02
Read twice and referred to the Committee on Finance.
  - Related bill
CRS
- 2023-03-24
Referred to the House Committee on Ways and Means.
IntroReferral
H11100
2
House floor actions
  - hswm00
Ways and Means Committee
- 2023-03-24
Introduced in House
IntroReferral
Intro-H
9
Library of Congress
- 2023-03-24
Introduced in House
IntroReferral
1000
9
Library of Congress
- L000585
Rep. LaHood, Darin [R-IL-16]
Darin
LaHood
R
IL
16
N
- B000574
Rep. Blumenauer, Earl [D-OR-3]
EARL
BLUMENAUER
D
OR
3
2023-03-24
True
- K000376
Rep. Kelly, Mike [R-PA-16]
Mike
Kelly
R
PA
16
2023-03-24
True
- S001185
Rep. Sewell, Terri A. [D-AL-7]
Terri
Sewell
D
AL
A.
7
2023-03-24
True
- T000463
Rep. Turner, Michael R. [R-OH-10]
Michael
Turner
R
OH
R.
10
2023-03-24
True
- H001038
Rep. Higgins, Brian [D-NY-26]
Brian
Higgins
D
NY
26
2023-03-24
True
- K000392
Rep. Kustoff, David [R-TN-8]
David
Kustoff
R
TN
8
2023-03-27
False
- K000381
Rep. Kilmer, Derek [D-WA-6]
Derek
Kilmer
D
WA
6
2023-03-27
False
- D000399
Rep. Doggett, Lloyd [D-TX-37]
LLOYD
DOGGETT
D
TX
37
2023-03-30
False
- R000305
Rep. Ross, Deborah K. [D-NC-2]
Deborah
Ross
D
NC
K.
2
2023-04-03
False
- S000510
Rep. Smith, Adam [D-WA-9]
ADAM
SMITH
D
WA
9
2023-04-03
False
- K000380
Rep. Kildee, Daniel T. [D-MI-8]
Daniel
Kildee
D
MI
T.
8
2023-04-03
False
- T000478
Rep. Tenney, Claudia [R-NY-24]
Claudia
Tenney
R
NY
24
2023-04-13
False
- S001190
Rep. Schneider, Bradley Scott [D-IL-10]
Bradley
Schneider
D
IL
Scott
10
2023-04-13
False
- F000465
Rep. Ferguson, A. Drew, IV [R-GA-3]
A.
Ferguson
R
GA
Drew
3
2023-04-18
False
- C001126
Rep. Carey, Mike [R-OH-15]
Mike
Carey
R
OH
15
2023-04-18
False
- G000600
Rep. Perez, Marie Gluesenkamp [D-WA-3]
Marie
Perez
D
WA
Gluesenkamp
3
2023-04-20
False
- B001298
Rep. Bacon, Don [R-NE-2]
Don
Bacon
R
NE
2
2023-04-20
False
- P000610
Del. Plaskett, Stacey E. [D-VI-At Large]
Stacey
Plaskett
D
VI
E.
0
2023-04-25
False
- S001199
Rep. Smucker, Lloyd [R-PA-11]
Lloyd
Smucker
R
PA
11
2023-05-15
False
- H001067
Rep. Hudson, Richard [R-NC-9]
Richard
Hudson
R
NC
9
2023-05-15
False
- K000009
Rep. Kaptur, Marcy [D-OH-9]
MARCY
KAPTUR
D
OH
9
2023-06-16
False
- C001125
Rep. Carter, Troy [D-LA-2]
Troy
Carter
D
LA
2
2023-06-16
False
- G000585
Rep. Gomez, Jimmy [D-CA-34]
Jimmy
Gomez
D
CA
34
2023-06-16
False
- K000388
Rep. Kelly, Trent [R-MS-1]
Trent
Kelly
R
MS
1
2023-06-16
False
- G000577
Rep. Graves, Garret [R-LA-6]
Garret
Graves
R
LA
6
2023-06-16
False
- E000296
Rep. Evans, Dwight [D-PA-3]
Dwight
Evans
D
PA
3
2023-06-27
False
- F000475
Rep. Finstad, Brad [R-MN-1]
Brad
Finstad
R
MN
1
2023-07-06
False
- M001143
Rep. McCollum, Betty [D-MN-4]
BETTY
MCCOLLUM
D
MN
4
2023-07-06
False
- M001160
Rep. Moore, Gwen [D-WI-4]
Gwen
Moore
D
WI
4
2023-09-08
False
- C001068
Rep. Cohen, Steve [D-TN-9]
Steve
Cohen
D
TN
9
2023-09-08
False
- W000812
Rep. Wagner, Ann [R-MO-2]
Ann
Wagner
R
MO
2
2023-09-14
False
- T000467
Rep. Thompson, Glenn [R-PA-15]
Glenn
Thompson
R
PA
15
2023-09-14
False
- J000292
Rep. Johnson, Bill [R-OH-6]
Bill
Johnson
R
OH
6
2023-09-14
False
- F000474
Rep. Flood, Mike [R-NE-1]
Mike
Flood
R
NE
1
2023-09-14
False
- W000815
Rep. Wenstrup, Brad R. [R-OH-2]
Brad
Wenstrup
R
OH
R.
2
2023-09-18
False
- P000597
Rep. Pingree, Chellie [D-ME-1]
Chellie
Pingree
D
ME
1
2023-09-18
False
- B001292
Rep. Beyer, Donald S., Jr. [D-VA-8]
Donald
Beyer
D
VA
S.
8
2023-09-18
False
- B001275
Rep. Bucshon, Larry [R-IN-8]
Larry
Bucshon
R
IN
8
2023-09-18
False
- C001103
Rep. Carter, Earl L. "Buddy" [R-GA-1]
Earl
Carter
R
GA
L. "Buddy"
1
2023-09-18
False
- T000469
Rep. Tonko, Paul [D-NY-20]
Paul
Tonko
D
NY
20
2023-10-10
False
- K000385
Rep. Kelly, Robin L. [D-IL-2]
Robin
Kelly
D
IL
L.
2
2023-10-11
False
- D000617
Rep. DelBene, Suzan K. [D-WA-1]
Suzan
DelBene
D
WA
K.
1
2023-10-11
False
- M001205
Rep. Miller, Carol D. [R-WV-1]
Carol
Miller
R
WV
D.
1
2023-11-06
False
- F000466
Rep. Fitzpatrick, Brian K. [R-PA-1]
Brian
Fitzpatrick
R
PA
K.
1
2023-11-13
False
- J000309
Rep. Jackson, Jonathan L. [D-IL-1]
Jonathan
Jackson
D
IL
L.
1
2023-11-13
False
- D000629
Rep. Davids, Sharice [D-KS-3]
Sharice
Davids
D
KS
3
2023-11-13
False
- R000617
Rep. Ramirez, Delia C. [D-IL-3]
Delia
Ramirez
D
IL
C.
3
2023-11-13
False
- K000391
Rep. Krishnamoorthi, Raja [D-IL-8]
Raja
Krishnamoorthi
D
IL
8
2023-11-13
False
- F000468
Rep. Fletcher, Lizzie [D-TX-7]
Lizzie
Fletcher
D
TX
7
2023-11-21
False
- K000398
Rep. Kean, Thomas H. [R-NJ-7]
Thomas
Kean
R
NJ
H.
7
2023-12-22
False
- Y000067
Rep. Yakym, Rudy [R-IN-2]
Rudy
Yakym
R
IN
2
2024-01-22
False
- C001061
Rep. Cleaver, Emanuel [D-MO-5]
Emanuel
Cleaver
D
MO
5
2024-02-23
False
- A000369
Rep. Amodei, Mark E. [R-NV-2]
Mark
Amodei
R
NV
E.
2
2024-02-23
False
- W000822
Rep. Watson Coleman, Bonnie [D-NJ-12]
Bonnie
Watson Coleman
D
NJ
12
2024-03-11
False
- O000173
Rep. Omar, Ilhan [D-MN-5]
Ilhan
Omar
D
MN
5
2024-03-11
False
- D000230
Rep. Davis, Donald G. [D-NC-1]
Donald
Davis
D
NC
G.
1
2024-03-11
False
- P000034
Rep. Pallone, Frank [D-NJ-6]
Frank
Pallone
D
NJ
6
2024-03-11
False
- A000380
Rep. Amo, Gabe [D-RI-1]
Gabe
Amo
D
RI
1
2024-03-11
False
- D000096
Rep. Davis, Danny K. [D-IL-7]
Danny
Davis
D
IL
K.
7
2024-03-15
False
- G000583
Rep. Gottheimer, Josh [D-NJ-5]
Josh
Gottheimer
D
NJ
5
2024-03-20
False
- H001091
Rep. Hinson, Ashley [R-IA-2]
Ashley
Hinson
R
IA
2
2024-03-20
False
- J000298
Rep. Jayapal, Pramila [D-WA-7]
Pramila
Jayapal
D
WA
7
2024-04-05
False
- C001090
Rep. Cartwright, Matt [D-PA-8]
Matt
Cartwright
D
PA
8
2024-04-12
False
- P000618
Rep. Porter, Katie [D-CA-47]
Katie
Porter
D
CA
47
2024-06-11
False
- M001223
Rep. Magaziner, Seth [D-RI-2]
Seth
Magaziner
D
RI
2
2024-06-11
False
- S001212
Rep. Stauber, Pete [R-MN-8]
Pete
Stauber
R
MN
8
2024-06-26
False
- C001119
Rep. Craig, Angie [D-MN-2]
Angie
Craig
D
MN
2
2024-07-11
False
- K000394
Rep. Kim, Andy [D-NJ-3]
Andy
Kim
D
NJ
3
2024-10-04
False
Taxation
Taxation
2023-04-12T14:00:24Z
00
2023-03-24
Introduced in House
2023-04-12T17:57:03Z
Historic Tax Credit Growth and Opportunity Act of 2023
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, 2020, and before January 1, 2028, 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 2023
- Display Title
45

Historic Tax Credit Growth and Opportunity Act of 2023
2024-06-11T15:11:09Z
- Short Title(s) as Introduced
101

Historic Tax Credit Growth and Opportunity Act of 2023
2024-05-24T13:41:29Z
Introduced in House
IH
- Official Title as Introduced
6

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.
2024-03-18T20:30:28Z
Introduced in House
IH
- Introduced in House
2023-03-24T04:00:00Z
  - https://www.govinfo.gov/content/pkg/BILLS-118hr1785ih/xml/BILLS-118hr1785ih.xml
2023-03-24
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.
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