H.R.4933: Historic Rehabilitation Enhancement Act of 2002

About This Bill

Bill Summary

Historic Rehabilitation Enhancement Act of 2002 - Establishes that in the case of a transfer or a disposal of a "State historic tax credit" by a taxpayer, or in a case where a taxpayer receives a refund for all or part of such a credit, no portion of the net proceeds shall constitute income under the Internal Revenue Code, unless the taxpayer elects for the proceeds to count as such. Sets forth rules for determining the reduction in basis from...

(Source: Library of Congress)

Bill Actions

Date Description
Referred to the House Committee on Ways and Means.
June 13, 2002

Introduced in the House by Richard Andrew Gephardt (D-Mo.)

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