United States · Bill · HR
H.R. 1102 (105th)
Low-Income Housing Preservation Act of 1997
Introduced
18 March 1997
Last action
18 March 1997 · Introduced
Status
Referred to the House Committee on Ways and Means.
Sponsors
Rep. Jefferson, William J. [D-LA-2], Del. Norton, Eleanor Holmes [D-DC-At Large], Rep. Hilliard, Earl F. [D-AL-7], Rep. Clyburn, James E. [D-SC-6], Rep. Ford, Harold E., Jr. [D-TN-9], Rep. Rivers, Lynn N. [D-MI-13], Rep. Brown, George E., Jr. [D-CA-42], Rep. Frost, Martin [D-TX-24]
Subjects
Housing, Taxation
Source updated
21 August 2025
Summary
Low-Income Housing Preservation Act of 1997 - Amends the Internal Revenue Code to provide a 15-year recovery period for the depreciation deduction for new investments to rehabilitate qualified low-income housing projects. Exempts $50,000 ($25,000 in the case of a separate return by a married individual) of such rehabilitation costs from the passive loss limitations. Provides a special rule for computing the depreciation deduction for such housing projects.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
18 March 1997
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
18 March 1997
Introduced
Introduced in House
Source: IntroReferral
18 March 1997
Introduced
Introduced in House
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in House · 18 March 1997 · Download file
Documents
3 official files
Introduced in House (text)
This file cannot be previewed here. Use View or Download.
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Introduced in House (text)
Introduced in House · EN · 18 March 1997
Introduced in House (PDF)
Introduced in House · EN · 18 March 1997
ViewDownloadOpen at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Introduced in House
summary · EN · 18 March 1997
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Rep. Jefferson, William J. [D-LA-2] · D · Sponsor
- Del. Norton, Eleanor Holmes [D-DC-At Large] · D · Cosponsor
- Rep. Hilliard, Earl F. [D-AL-7] · D · Cosponsor
- Rep. Clyburn, James E. [D-SC-6] · D · Cosponsor
- Rep. Ford, Harold E., Jr. [D-TN-9] · D · Cosponsor
- Rep. Rivers, Lynn N. [D-MI-13] · D · Cosponsor
- Rep. Brown, George E., Jr. [D-CA-42] · D · Cosponsor
- Rep. Frost, Martin [D-TX-24] · D · Cosponsor
- · hswm00 · Standing
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/105th-congress/house-bill/1102
- Open data entity: https://api.congress.gov/v3/bill/105/hr/1102
- us · 105-hr-1102 · source updated 21 August 2025