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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

4 August 1981 · Committee

Status

See H.R.4242.

Sponsors

Rep. Moakley, John Joseph [D-MA-9], Rep. Natcher, William H. [D-KY-2], Rep. Bennett, Charles E. [D-FL-3], Rep. Edgar, Robert W. [D-PA-7], Rep. Nowak, Henry [D-NY-33], Rep. Whitehurst, G. William [R-VA-2], Rep. Pepper, Claude [D-FL-18], Rep. Frost, Martin [D-TX-24], Rep. LaFalce, John J. [D-NY-29], Rep. Stokes, Louis [D-OH-11], Rep. Mitchell, Parren J. [D-MD-7], Rep. Lloyd, Marilyn [D-TN-3], Rep. Patterson, Jerry M. [D-CA-38], Rep. Barnard, Doug, Jr. [D-GA-10], Sen. Simon, Paul [D-IL], Rep. McKinney, Stewart B. [R-CT-4], Rep. Howard, James J. [D-NJ-3], Rep. Ginn, Bo [D-GA-1], Rep. Solarz, Stephen J. [D-NY-13], Rep. Dornan, Robert K. [R-CA-46], Rep. Gingrich, Newt [R-GA-6], Rep. Conyers, John, Jr. [D-MI-13]

Subjects

Taxation

Source updated

29 August 2025

Taxation

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.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 4 March 1981

    Introduced

    Introduced in House

    Source: IntroReferral

  2. 4 March 1981

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 4 March 1981

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  4. 4 August 1981

    Committee

    See H.R.4242.

    Source: Committee

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Leesvertaling

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Sponsors

Related records

Sources

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