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HR 4712
107th Congress •
2001-2003 (Ended)
To amend the Internal Revenue Code of 1986 to provide an exemption from the recapture provisions of the low-income housing credit for certain recipients of Federal multi-family housing loans.
Amends the Internal Revenue Code to provide an exemption from the recapture provisions of the low-income housing credit when the disposition of a building is made by a taxpayer who received a federal multi-family housing loan and the disposition is to a tax-exempt organization which will continue to operate the building as a qualified low-income building.
Actions
May 9, 2002
Referred to the House Committee on Ways and Means.