HR 11745 · 95th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to permit individuals to amortize certain rehabilitation expenditures for certified historic structures which are not depreciable.

Introduced 1978-03-22· Sponsored by Rep. Martin, James G. [R-NC-9]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1978-03-22)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow individuals to amortize otherwise nondeductible rehabilitation expenditures for certified historic structures.…

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