H.R. 861 — To amend the Internal Revenue Code of 1986 to clarify the treatment of certain buildings under the rehabilitation credit.

Summary

Declares that a building shall not be treated as being ineligible for the rehabilitation credit by reason of being relocated if the rehabilitation at the relocated site began before the date of a specified Treasury regulation.

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Legislative Actions

1993-02-04
Introduced in House
1993-02-04
Introduced in House
1993-02-04
Referred to the House Committee on Ways and Means.

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

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