HR 10183 · 95th Congress · Public Lands and Natural Resources

A bill to amend the Internal Revenue Code of 1954 to permit long-term lessees to take the amortization deduction, in lieu of depreciation, for rehabilitation of certified historic structures.

Introduced 1977-12-01· Sponsored by Rep. Brinkley, Jack [D-GA-3]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1977-12-01)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow long term lessees of certified historic structures to amortize on a 60 month basis expenses incurred in rehabilitating the structure.…

Summarized by Claude AI · Non-partisan · For informational purposes only