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United States · Bill · HR

H.R. 3809 (113th)

To amend the Internal Revenue Code of 1986 to treat certain population census tracts for which information is not available as low-income communities for purposes of the new markets tax credit.

referredUnited States· United States Congress· EN

Introduced

26 December 2013

Last action

Status

Referred to the House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

3 January 2025

Summary

Amends the Internal Revenue Code, with respect to eligibility for the new markets tax credit, to treat a population census tract for which the Secretary of the Treasury determines there is insufficient information to determine whether such tract is a low-income community as such a community if: (1) such tract is adjacent to two or more low-income communities, and (2) the Secretary does not have information indicating such tract is not a low-income community.

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Documents

3 official files

Introduced in House (text)

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