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United States · Bill · HR

H.R. 2315 (97th)

Rehabilitation and Historic Preservation Tax Incentives Act of 1981

openUnited States· United States Congress· EN

Introduced

4 March 1981

Last action

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Status

See H.R.4242.

Sponsors

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Subjects

Discovery layer

Source updated

29 August 2025

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Summary

Rehabilitation and Historic Preservation Tax Incentives Act of 1981 - Amends the Internal Revenue Code to allow an income tax credit for ten percent of the expenditures for the rehabilitation of a certified historic structure. Increases from ten percent to 25 percent the investment tax credit percentage for rehabilitation expenditures in connection with certified historic structures. Qualifies specified rehabilitated multifamily residential rental properties for the investment tax credit.

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1 official file

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