To amend the Internal Revenue Code of 1986 to provide that low-income housing shall not be ineligible for the larger low-income housing credit by reason of assistance provided under the HOME Investment Partnerships Act, and for other purposes.

Summary

Amends the Internal Revenue Code to provide that low-income housing shall not be ineligible for the larger low-income housing credit by reason of assistance under the HOME Investment Partnerships Act. Provides for the tax treatment of partnership investment expenses in computing the alternative minimum tax. Applies the special rule for the rental use of a dwelling for less than 15 days per year to certain rental use where the community holding the event cannot provide sufficient commercial accommodations.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 22 April 1993

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• Introduced in House (PDF)

  Introduced in House · EN · 22 April 1993

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• Introduced in House

  summary · EN · 22 April 1993

  Open at official source

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