Historic Rehabilitation Enhancement Act of 2002

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."

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 13 June 2002

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• Introduced in House (PDF)

  Introduced in House · EN · 13 June 2002

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• Introduced in House

  summary · EN · 13 June 2002

  Open at official source

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