[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 861 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 861

To amend the Internal Revenue Code of 1986 to clarify the treatment of 
           certain buildings under the rehabilitation credit.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            February 4, 1993

  Mr. Pickle introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to clarify the treatment of 
           certain buildings under the rehabilitation credit.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. CLARIFICATION OF TREATMENT OF CERTAIN BUILDINGS UNDER 
              REHABILITATION CREDIT.

    A building shall not be treated as being ineligible for the 
rehabilitation credit by reason of being relocated if the 
rehabilitation of such building at the relocated site began before the 
date of the publication of proposed Treasury Regulation 1.48-12(b)(5).

                                 <all>