United States · Bill · HR
H.R. 5378 (108th)
Community Restoration and Revitalization Act of 2004
Introduced
17 November 2004
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
18 August 2025
Summary
Community Restoration and Revitalization Act of 2004 - Amends the Internal Revenue Code to: (1) allow an increased rehabilitation tax credit for certain low-income buildings; (2) allow a basis reduction adjustment for property eligible for the credit; (3) increase the credit for certain smaller buildings; (4) allow property eligible for the credit to be used for lodging purposes; (5) modify placed-in-service rules for credit property; (6) modify qualification rules for credit property that is tax-exempt use property; and (7) increase the credit for buildings in high cost areas.
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 17 November 2004
Introduced in House (PDF)
Introduced in House · EN · 17 November 2004
Introduced in House
summary · EN · 17 November 2004
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/108th-congress/house-bill/5378
- Open data entity: https://api.congress.gov/v3/bill/108/hr/5378