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H.R. 2294 · 117th Congress

Historic Tax Credit Growth and Opportunity Act of 2021

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Never voted on. It didn't reach a floor vote before the 117th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.

EBD BlumenauerSponsor
104 cosponsors · 61 D, 43 R
BHD Higgins DLR LaHood TSD Sewell JFR Fortenberry BFR Fitzpatrick MKD Kaptur JWR Walorski AFR Ferguson MKR Kelly DMR McKinley MTR Turner SBR Bice CMR Miller ABD Brown JKR Katko JBD Beatty SDD DelBene DKD Kilmer END Norton SCR Chabot PDD DeFazio ADD Delgado BJR Johnson DKD Kildee IOD Omar MSD Strickland TSD Suozzi MDD Dean DED Evans BBD Boyle ACD Craig RHR Hudson ALD Lowenthal JLD Langevin JMD Morelle JSR Smith BWR Westerman KSD Schrier BCR Carter ESR Stefanik GTR Thompson SBD Bonamici DBR Bacon RGD Grijalva JHR Hill RLD Larsen JMD McGovern GMD Moore RDR Davis LSR Smucker BMD McCollum FUR Upton CMR McMorris Rodgers JLD Larson CGR Gimenez BWR Wenstrup CAD Axne DRD Ross CTR Tenney DKR Kustoff MPD Pocan AWR Wagner SCD Cohen DMR Meuser BRD Rush RKD Krishnamoorthi MND Newman RKD Kelly LMD McBath LSD Sánchez BSD Schneider DJR Joyce DCD Cicilline LDD Doggett JHR Herrera Beutler LBR Bucshon DBD Beyer BGR Gibbs SPR Palazzo CPD Pingree JGD Gomez SBD Bishop PTD Tonko TCD Carter TKR Kelly MGR Guest BTD Thompson ASD Smith GGR Graves HJD Johnson MCR Carey PWD Welch MJR Johnson WDR Davidson AAD Adams DPD Phillips AED Eshoo MLD Levin MQD Quigley JCD Correa DDD Davis AMD McEachin BFR Finstad NWD Williams

3 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.

This bill increases the rehabilitation tax credit and modifies certain requirements for the credit.

What it does: CRS summary · Introduced in House · Apr 1, 2021

Historic Tax Credit Growth and Opportunity Act of 2021

This bill increases the rehabilitation tax credit and modifies certain requirements for the credit.

The bill increases the rate of the credit for qualified rehabilitation expenditures in taxable years beginning after December 31, 2019, and before January 1, 2027, after which the rate reverts to 20%.

The bill increases the rate of the credit to 30% for certain small projects whose qualified rehabilitation expenditures do not exceed $2.5 million.

The bill also expands the types of buildings eligible for rehabilitation by decreasing the rehabilitation threshold from 100% to 50% of project expenses. It also eliminates the basis adjustment requirement for the credit and modifies rules relating to tax-exempt use property eligible for the credit.

Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov

About this bill and sources

Official title: Historic Tax Credit Growth and Opportunity Act of 2021

Latest action (Apr 1, 2021): Referred to the House Committee on Ways and Means.

Policy area: Taxation · Origin: House · Introduced: Apr 1, 2021

Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)

No recorded floor vote found.