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United States · Bill · HR

H.R. 3846 (114th)

Historic Tax Credit Improvement Act of 2015

referredUnited States· United States Congress· EN

Introduced

28 October 2015

Last action

28 October 2015 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Kelly, Mike [R-PA-16], Rep. Blumenauer, Earl [D-OR-3], Rep. Tiberi, Patrick J. [R-OH-12], Rep. Neal, Richard E. [D-MA-1], Rep. Boustany, Charles W., Jr. [R-LA-3], Rep. Larson, John B. [D-CT-1], Rep. Turner, Michael R. [R-OH-10], Rep. Kind, Ron [D-WI-3], Rep. Rangel, Charles B. [D-NY-15], Rep. Reed, Tom [R-NY-23], Rep. McGovern, James P. [D-MA-2], Rep. Kilmer, Derek [D-WA-6], James Renacci, Rep. Poe, Ted [R-TX-2], Rep. Jenkins, Lynn [R-KS-2], Rep. Pocan, Mark [D-WI-2], Del. Norton, Eleanor Holmes [D-DC-At Large], Rep. Veasey, Marc A. [D-TX-33], Rep. Bonamici, Suzanne [D-OR-1], Rep. Huizenga, Bill [R-MI-4], Rep. Reichert, David G. [R-WA-8], Rep. Beatty, Joyce [D-OH-3], Rep. Chabot, Steve [R-OH-1], Rep. Byrne, Bradley [R-AL-1], Rep. Blum, Rod [R-IA-1], Rep. Kaptur, Marcy [D-OH-9], Rep. Tsongas, Niki [D-MA-3], Rep. Brooks, Susan W. [R-IN-5], Rep. Ashford, Brad [D-NE-2], Rep. Moore, Gwen [D-WI-4], Rep. Meehan, Patrick [R-PA-7], Rep. Esty, Elizabeth H. [D-CT-5], Rep. Paulsen, Erik [R-MN-3], Rep. DelBene, Suzan K. [D-WA-1], Rep. Thompson, Mike [D-CA-4], Rep. Cicilline, David N. [D-RI-1], Rep. Abraham, Ralph Lee [R-LA-5], Rep. Pascrell, Bill, Jr. [D-NJ-9], Rep. Richmond, Cedric L. [D-LA-2], Rep. Courtney, Joe [D-CT-2], Rep. Tonko, Paul [D-NY-20], Rep. Thompson, Bennie G. [D-MS-2], Rep. Noem, Kristi L. [R-SD-At Large], Rep. Joyce, David P. [R-OH-14], Rep. Ryan, Tim [D-OH-13], Rep. Johnson, Eddie Bernice [D-TX-30], Rep. Stivers, Steve [R-OH-15], Rep. Harper, Gregg [R-MS-3]

Subjects

Taxation

Source updated

12 August 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

Historic Tax Credit Improvement Act of 2015 This bill amends the Internal Revenue Code, with respect to the tax credit for the rehabilitation of buildings and historic structures, to: (1) allow an increased 30% credit, up to $750,000, for projects with rehabilitation expenditures not exceeding $3.75 million, for which no credit was allowed in either of the 2 prior taxable years (smaller projects); (2) allow the transfer of tax credit amounts for smaller projects; (3) treat a building as substantially rehabilitated if rehabilitation expenditures exceed the greater of 50% of the adjusted basis of the building or $5,000 (currently, the greater of the adjusted basis of the building or $5,000); (4) exempt from tax the proceeds of a state historic tax; and (5) set forth special rules for the tax treatment of tax-exempt use property and functionally-related historic structures.

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

Timeline

  1. 28 October 2015

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 28 October 2015

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 28 October 2015

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 28 October 2015

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  • Introduced in House (PDF)

    Introduced in House · EN · 28 October 2015

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  • Introduced in House

    summary · EN · 28 October 2015

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Sponsors

Showing 48 of 54 sponsors and actors.

Related records

Sources

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