S.1743 - A bill to amend the Internal Revenue Code of 1986 to expand the rehabilitation credit, and for other purposes.

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  • Official: A bill to amend the Internal Revenue Code of 1986 to expand the rehabilitation credit, and for other purposes. as introduced.

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Introduced
 
Senate
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House
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President
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09/30/09
 
 
 
 
 
 
 

Official Summary

10/1/2009--Introduced.Amends the Internal Revenue Code relating to the building rehabilitation tax credit to: (1) allow an increased 30% credit for projects involving $7.5 million or less in rehabilitation expenditures; (2) allow rehabilitated buildings used for lodging to qualify for such

Official Summary

10/1/2009--Introduced.Amends the Internal Revenue Code relating to the building rehabilitation tax credit to:
(1) allow an increased 30% credit for projects involving $7.5 million or less in rehabilitation expenditures;
(2) allow rehabilitated buildings used for lodging to qualify for such credit;
(3) establish a 50-year placed-in-service requirement for non-historic rehabilitated buildings;
(4) allow such credit for certain tax-exempt use property;
(5) provide for the transferability of such credit;
(6) increase the energy efficiency tax credit allowed to rehabilitated buildings; and
(7) exempt from taxation refunds attributable to state historic tax credits.

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Recent Blog Coverage

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09/15/10
S. 1743 [110th]: A bill to amend the Internal Revenue Code of 1986 ...

27 Jun 2007

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06/08/10
Bundesverwaltungsgericht | Entscheidungssuche

September 1972 (BGBl I S. 1743) - DV AuslG 1965 - nur dann eines vor der Einreise einzuholenden Sichtvermerks, wenn sie im Bundesgebiet eine Erwerbstätigkeit ausüben wollten. Dies genügt für eine Ausnahme nach § 30 Abs. 1 Satz 3 Nr. 4 ...

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06/08/10
BVerwG 1 C 8.09 - Bundesverwaltungsgericht | Entscheidungssuche

September 1972 (BGBl I S. 1743) - DV AuslG 1965 - nur dann eines vor der Einreise einzuholenden Sichtvermerks, wenn sie im Bundesgebiet eine Erwerbstätigkeit ausüben wollten. Dies genügt für eine Ausnahme nach § 30 Abs. 1 Satz 3 Nr. 4 ...

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