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HR 1406 103th Congress House Taxation Accounting Business losses Housing and Community Development Income tax Low-income housing Real estate business Rental housing Residential rehabilitation Tax credits

To amend the Internal Revenue Code of 1986 with respect to the treatment of the rehabilitation credit under the passive activity limitations.

Introduced: March 18, 1993 See on congress.gov
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This bill died when the 103rd Congress ended
It never became law before the 103rd Congress (1993–1994) 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 5 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 13, 1993
Subcommittee Hearings Held.
May 27, 1993
Referred to the Subcommittee on Select Revenue Measures.
Mar 18, 1993
Referred to the House Committee on Ways and Means.
Mar 18, 1993
Sponsor introductory remarks on measure. (CR E690-691)
Mar 18, 1993
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code with respect to the offset for rental real estate activities under passive activity rules to increase the rehabilitation credit under such rules.

What's happening now July 13, 1993

Subcommittee Hearings Held.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 7
All 7 Democratic 6 Republican 1
D
Kaptur, Marcy
Ohio · Jul 29, 1993
 D
Bishop, Sanford D.
Georgia · Jul 1, 1993
 R
Smith, Christopher H.
New Jersey · Jun 15, 1993
 D
Norton, Eleanor Holmes
District of Columbia · May 20, 1993
 D
Clyburn, James E.
South Carolina · May 12, 1993
 D
Scott, Robert C. "Bobby"
Virginia · May 12, 1993
 D
Neal, Richard E.
Massachusetts · May 6, 1993
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1406: To amend the Internal Revenue Code of 1986 with respect to the treatment of the rehabilitation credit under the passive activity limitations.. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-1406/
MLA
"H.R. 1406: To amend the Internal Revenue Code of 1986 with respect to the treatment of the rehabilitation credit under the passive activity limitations.." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-1406/.
Bluebook (legal)
H.R. 1406, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-1406/.
Markdown link
[H.R. 1406: To amend the Internal Revenue Code of 1986 with respect to the treatment of the rehabilitation credit under the passive activity limitations.](https://openamerica.io/bill/103-HR-1406/)
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