United States · Bill · S
S. 954 (102nd)
A bill to amend the Internal Revenue Code of 1986 to modify the determination of eligible basis in difficult development areas for the low-income housing credit.
Introduced
25 April 1991
Last action
—
Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
14 January 2025
Summary
Amends the Internal Revenue Code to modify the determination of eligible basis in difficult development areas for the low-income housing credit by taking into account the adjusted bases of the real property upon which buildings are located.
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Timeline
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Votes
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Versions
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Documents
2 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN
Introduced in Senate
summary · EN · 25 April 1991
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/102nd-congress/senate-bill/954
- Open data entity: https://api.congress.gov/v3/bill/102/s/954