[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2901 Introduced in House (IH)]

112th CONGRESS
  1st Session
                                H. R. 2901

   To amend the Internal Revenue Code of 1986 to extend increase the 
     rehabilitation credit applicable to Heartland disaster relief.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 13, 2011

Mr. Braley of Iowa 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 extend increase the 
     rehabilitation credit applicable to Heartland disaster relief.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Rebuilding Communities Act of 
2011''.

SEC. 2. EXTENSION OF INCREASE IN REHABILITATION CREDIT APPLICABLE TO 
              HEARTLAND DISASTER RELIEF.

    (a) In General.--Subparagraph (B) of section 702(d)(5) of the 
Heartland Disaster Tax Relief Act of 2008 (relating to increase in 
rehabilitation credit) is amended by striking ``December 31, 2011'' and 
inserting ``December 31, 2014''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
take effect on the date of the enactment of this Act.
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