A bill to amend the Internal Revenue Code of 1954 to allow an income tax credit for the costs of maintaining the exterior appearance and structural soundness of certain historic buildings and structures.

referredUnited States· United States Congress· EN

Introduced

23 January 1973

Last action

—

Status

Referred to Senate Committee on Finance.

Summary

Allows an income tax credit under the Internal Revenue Code for the costs of maintaining the exterior appearance and structural soundness of historic buildings and structures listed in the National Register of Historic Places. Authorizes the Secretary of the Treasury or his delegate to prescribe such regulations as may be necessary to carry out the provisions of this Act.

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Documents

1 official file

Introduced in Senate
summary · EN · 23 January 1973
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/93rd-congress/senate-bill/482
Open data entity: https://api.congress.gov/v3/bill/93/s/482