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United States · Bill · S

S. 3145 (101st)

A bill to amend the Internal Revenue Code of 1986 to permanently extend qualified mortgage bonds and low-income housing credit, and for other purposes.

referredUnited States· United States Congress· EN

Introduced

28 September 1990

Last action

28 September 1990 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Akaka, Daniel K. [D-HI], Sen. Inouye, Daniel K. [D-HI]

Subjects

Housing, Taxation

Source updated

14 January 2025

Housing · Taxation

Official sourceDownload fileView documentsShare

Summary

Amends the Internal Revenue Code to permanently extend the period during which qualified mortgage bonds and mortgage credit certificates may be issued. (Under current law, authority for these programs is due to expire as of 1990.) Modifies the method of determining high housing cost areas. Provides for the permanent extension of the low-income housing credit. Modifies the determination of the eligible basis of any building in a difficult development area to include the adjusted basis of the real property upon which the building is located. Revises the formula for allocating unused housing credit carryovers among qualified States.

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

Timeline

  1. 28 September 1990

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 28 September 1990

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

2 official files

Introduced in Senate (text)

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  • Introduced in Senate (text)

    Introduced in Senate · EN

    ViewDownloadOpen at official source

  • Introduced in Senate

    summary · EN · 28 September 1990

    Open at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

Related records

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Sources

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