National Disaster Tax Relief Act of 2014

Low Income Housing Tax Credit. General Housing Issues. S. 2233/H.R. 5082: National Disaster Tax Relief Act of 2014.

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1, Tax Reform Act of 2014 H.R. 3950, To amend the Internal Revenue Code of 1986 to extend for one year the credit for energy-efficient existing homes. H.R. 3995, To amend the Internal Revenue Code of 1986 to extend the deduction for mortgage insurance premiums. H.R. 4117, To amend the Internal Revenue Code of 1986 to expand the earned income tax credit. H.R. 4130, To amend the Internal Revenue Code of 1986 to encourage mixed-income housing development. H.R. 4326, To amend the Internal Revenue Code of 1986 to provide a refundable credit against income tax to assist individuals with high residential energy costs. H.R. 4329, To reauthorize the Native American Housing Assistance and Self-Determination Act of 1996, and for other purposes. H.R. 4365, To amend the Internal Revenue Code of 1986 to permanently extend the new markets tax credit, and for other purposes. H.R. 4717, To amend the Internal Revenue Code of 1986 to make permanent and expand the temporary minimum credit rate for the low-income housing tax credit program H.R. 4941, To amend the Internal Revenue Code of 1986 to provide for the establishment of Promise Zones. H.R. 5082, To provide tax relief for major disaster areas declared in 2012, 2013, and 2014, and for other purposes. H.R. 5198, To amend the Internal Revenue Code of 1986 to provide an appeal process for designation as qualified census tracts and difficult development areas under the low-income housing credit. H.R. 5222, Rental Assistance Housing Preservation and Rehabilitation Act of 2014 H.R. 5299, To amend the Internal Revenue Code of 1986 to allow an enhanced credit for the rehabilitation of buildings located in low-income communities. H.R. 5655, To amend the Internal Revenue Code of 1986 to expand the rehabilitation credit, and for other purposes. S. 1133, New Markets Tax Credit Extension Act of 2013 S. 1442, Improving the Low Income Housing Tax Credit Rate Act S. 2003, A bill to amend the Internal Revenue Code of 1986 to extend the energy credit for certain property under construction. S. 2059, A bill to amend the Internal Revenue Code of 1986 to allow a credit for the purchase of heating and cooling equipment which meets the Energy Star program requirements and is used in certain high-cost energy communities, and for other purposes. S. 2233, National Disaster Tax Relief Act of 2014 S. 2388, A bill to amend the Internal Revenue Code of 1986 to modify the depreciation recovery period for energy-efficient cool roof systems, and for other purposes. S. 2634, National Disaster Tax Relief Act of 2014

Client expense: $155,182 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals impacting the low-income housing credit, including S. 1442, Improving the Low Income Housing Tax Credit Rate Act, Rep. Camp's tax reform discussion draft, S. 2260 EXPIRE Act, and H.R. 4717, to make permanent the minimum credit rate for the low-income housing tax credit. H.R. 5082, National Disaster Tax Relief Act. H.R. 5771, Tax Increase Prevention Act.

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE