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HR 3874 102th Congress House

Low-Income Housing Revitalization Act

Official title: To amend the Internal Revenue Code of 1986 to promote the development and preservation of rental housing for low- and moderate-income families.

Introduced: November 22, 1991 See on congress.gov
Taxation AccountingBusiness lossesDepreciation and amortizationHousing and Community Development
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Housing codesHousing financeIncome taxLow-income housingReal estate businessReal estate investmentRental housingTax creditsTax deductions
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This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 22, 1991
Referred to the House Committee on Ways and Means.
Nov 22, 1991
Introduced in House
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 Latest action November 22, 1991

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Low-Income Housing Revitalization Act - Amends Internal Revenue Code (IRC) provisions relating to the low-income housing credit to increase the credit from four percent to nine percent with respect to new buildings that are federally subsidized.

Extends the low-income housing credit permanently.

Amends IRC accounting provisions to exempt low-income housing credit activities from limitations on passive losses.

Revises the accelerated cost recovery system in connection with low-income residential rental property to reduce the applicable recovery period from 27.5 to 20 years.

Disallows an income tax deduction for any expense relating to residential rental units unless such units are suitable for occupancy.

Excludes deductions for business expenses, interest on indebtedness, and taxes from calculations to determine the passive loss limitation in connection with rental real estate activity relating to a qualified low-income housing project in which a noncorporate taxpayer actively or materially participates.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 3
D
Kaptur, Marcy
Ohio · Nov 22, 1991
 D
Mfume, Kweisi
Maryland · Nov 22, 1991
 D
Norton, Eleanor Holmes
District of Columbia · Nov 22, 1991
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3874: Low-Income Housing Revitalization Act. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-3874/
MLA
"H.R. 3874: Low-Income Housing Revitalization Act." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-3874/.
Bluebook (legal)
H.R. 3874, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-3874/.
Markdown link
[H.R. 3874: Low-Income Housing Revitalization Act](https://openamerica.io/bill/102-HR-3874/)
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