HR 2054 · 104th Congress · Taxation
To amend the Internal Revenue Code of 1986 to apply the rehabilitation credit to historic ships, aircraft, and other vessels.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to the House Committee on Ways and Means.(1995-07-18)
Plain Language Summary
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Amends the Internal Revenue Code to provide for a 20 percent tax credit for vessel rehabilitation expenditures of certified historic vessels. Defines certified historic vessel as any ship, aircraft, or other vessel which is listed in the National Register of Historic Places, and any facility related to such ship, aircraft, or other vessel.…
Summarized by Claude AI · Non-partisan · For informational purposes only