S. 2881 — A bill to amend the Internal Revenue Code of 1954 to extend the historic preservation tax incentives.

Summary

Amends the Internal Revenue Code to extend from June 15, 1981, to January 1, 1986, the termination date for certain provisions of the Tax Reform Act of 1976 relating to the allowance of a deduction for the amortization of certain rehabilitation expenditures for certified historic structures.

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Related Legislation

H.R. 6978A bill to amend the Internal Revenue Code of 1954 to extend until January 1, 1986 the tax incentives to encourage the preservation of historic structures.
1980-03-31Referred to House Committee on Ways and Means.
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Legislative Actions

1980-06-26
Introduced in Senate
1980-06-26
Referred to Senate Committee on Finance.

A bill to amend the Internal Revenue Code of 1954 to extend the historic preservation tax incentives.

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