United States · Bill · HR
H.R. 2254 (105th)
To amend the Internal Revenue Code of 1986 to allow a credit against income tax for equity investments in community development financial institutions.
Introduced
24 July 1997
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
7 February 2024
Summary
Amends the Internal Revenue Code to allow a (temporary) business-related credit for qualified equity investments in community development financial institutions. Sets forth credit limitation, recapture, deduction for unused credit, and carryback provisions.
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Votes
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Versions
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 24 July 1997
Introduced in House (PDF)
Introduced in House · EN · 24 July 1997
Introduced in House
summary · EN · 24 July 1997
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/105th-congress/house-bill/2254
- Open data entity: https://api.congress.gov/v3/bill/105/hr/2254