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Historic Tax Credit Improvement Act of 2015
Legislative Progress
Momentum (last 30 days)
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0 actions · 0 new cosponsors · 0 votes
Speed vs cohort
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0d open
vs 3,548 other S bills in the 114th — cohort avg 43d
Historic Tax Credit Improvement Act of 2015 This bill amends the Internal Revenue Code, with respect to the tax credit for the rehabilitation of buildings and historic structures, to: (1) allow an increased 30% credit, up to $750,000, for projects with rehabilitation expenditures not exceeding $3.75 million, for which no credit was allowed in either of the two immediately preceding taxable years (small projects); (2) allow the transfer of tax credit amounts for small projects; (3) treat a building as substantially rehabilitated if rehabilitation expenditures exceed the greater of 50% of the adjusted basis of the building or $5,000 (currently, the greater of the adjusted basis of the building or $5,000); (4) exempt from tax the proceeds of a state historic tax; and (5) limit the application of disqualified lease rules to tax-exempt use property.
These links require the bill number to appear in the filing's source-reported specific issue text. Client expenses and lobbying-firm income are separate disclosure fields.
Filing registrants (3)
2017 · second_quarter · Taxation/Internal Revenue Code
Monitor legislation, rules, and guidance affecting Historic Tax Credit, Section 47 IRC. Monitor preservation easements. Monitor developments related to tax reform; retain historic tax credits. Monitor developments related to tax reform. "Historic Tax Credit Improvement Act of 2015," H.R.3846. Historic Tax Credit Improvement Act of 2015, S.S.2655.
Read twice and referred to the Committee on Finance.
Introduced in Senate
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Sources: Congress.gov
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2017 · first_quarter · Taxation/Internal Revenue Code
Monitor legislation, rules, and guidance affecting Historic Tax Credit, Section 47 IRC. Monitor preservation easements. Monitor developments related to tax reform; retain historic tax credits. Monitor developments related to tax reform. "Historic Tax Credit Improvement Act of 2015," H.R.3846. Historic Tax Credit Improvement Act of 2015, S.S.2655.
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Monitor legislation, rules, and guidance affecting Historic Tax Credit, Section 47 IRC. Monitor preservation easements. Monitor developments related to tax reform; retain historic tax credits. Monitor developments related to tax reform. "Historic Tax Credit Improvement Act of 2015," H.R.3846. Historic Tax Credit Improvement Act of 2015, S.S.2655.
Client expense: Not reported · Firm income: $10,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Monitor legislation, rules, and guidance affecting Historic Tax Credit, Section 47 IRC. Monitor preservation easements. Monitor developments related to tax reform; retain historic tax credits. Monitor developments related to tax reform. "Historic Tax Credit Improvement Act of 2015," H.R.3846. Historic Tax Credit Improvement Act of 2015, S.S.2655.
Client expense: Not reported · Firm income: Not reported
2016 · fourth_quarter · Taxation/Internal Revenue Code
Monitor legislation, rules, and guidance affecting Historic Tax Credit, Section 47 IRC. Monitor preservation easements. Monitor tax reform; retain historic tax credits. Monitor developments related to tax reform. "Historic Tax Credit Improvement Act of 2015," H.R.3846. Historic Tax Credit Improvement Act of 2015, S.S.2655.
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Natl Park Service (NPS), SENATE, Treasury, Dept of
2016 · third_quarter · Taxation/Internal Revenue Code
Monitor legislation, rules, and guidance affecting Historic Tax Credit, Section 47 IRC. Monitor preservation easements. Monitor tax reform; retain historic tax credits. Monitor developments related to tax reform. "Historic Tax Credit Improvement Act of 2015," H.R.3846. Historic Tax Credit Improvement Act of 2015, S.S.2655.
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Natl Park Service (NPS), SENATE, Treasury, Dept of
2016 · third_quarter · Telecommunications
hr 2669, s 3369, s 3370, s 1565,hr 5983,hr 2566, s 2644, s 421, s 2607, s 2655
Client expense: Not reported · Firm income: $67,500
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · second_quarter · Taxation/Internal Revenue Code
Monitor legislation, rules, and guidance affecting Historic Tax Credit, Section 47 IRC. Monitor preservation easements. Monitor tax reform; retain historic tax credits. Monitor developments related to tax reform. "Historic Tax Credit Improvement Act of 2015," H.R.3846. Historic Tax Credit Improvement Act of 2015, S.S.2655.
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Natl Park Service (NPS), SENATE, Treasury, Dept of
2016 · first_quarter · Taxation/Internal Revenue Code
Monitor legislation, rules, and guidance affecting Historic Tax Credit, Section 47 IRC. Monitor preservation easements. Monitor tax reform; retain historic tax credits. Monitor developments related to tax reform. "Historic Tax Credit Improvement Act of 2015," H.R.3846. Historic Tax Credit Improvement Act of 2015, S.S.2655.
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Natl Park Service (NPS), SENATE, Treasury, Dept of
| Democratic |
| VT |
| Roger F. Wicker | Republican | MS |
| Roy Blunt | Republican | MO |
| Susan M. Collins | Republican | ME |