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United States · Bill · HR

H.R. 4933 (107th)

Historic Rehabilitation Enhancement Act of 2002

referredUnited States· United States Congress· EN

Introduced

13 June 2002

Last action

13 June 2002 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Gephardt, Richard A. [D-MO-3], Del. Norton, Eleanor Holmes [D-DC-At Large], Rep. Frost, Martin [D-TX-24], Rep. Owens, Major R. [D-NY-11], Rep. Gordon, Bart [D-TN-6], Rep. Lofgren, Zoe [D-CA-18]

Subjects

Taxation

Source updated

19 August 2025

Taxation

Summary

Historic Rehabilitation Enhancement Act of 2002 - Establishes that in the case of a transfer or a disposal of a "State historic tax credit" by a taxpayer, or in a case where a taxpayer receives a refund for all or part of such a credit, no portion of the net proceeds shall constitute income under the Internal Revenue Code, unless the taxpayer elects for the proceeds to count as such. Sets forth rules for determining the reduction in basis from transactions in which proceeds from a "State historic tax credit" are not counted as income. Defines "State historic tax credits."

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

Timeline

  1. 13 June 2002

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 13 June 2002

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 13 June 2002

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

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Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 13 June 2002

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 13 June 2002

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 13 June 2002

    Open at official source

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Sponsors

Related records

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Sources

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