To amend the Internal Revenue Code of 1986 to allow the low-income housing credit without regard to whether moderate rehabilitation assistance is provided with respect to a building.
Last action on May 5, 2004Referred to the House Committee on Ways and Means.
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Summary
Amends the Internal Revenue Code to eliminate the disqualification under the low-income housing tax credit for buildings receiving moderate rehabilitation assistance under the Housing Act of 1937.
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