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HR 3322 103th Congress House

Low-Income Housing Preservation Act of 1993

Official title: To amend the Internal Revenue Code of 1986 to provide tax incentives to encourage the preservation of low-income housing.

Introduced: February 23, 1994 See on congress.gov
Taxation AccountingBusiness lossesCommerceDepreciation and amortization
More subjectsShow fewer subjects
Finance and Financial SectorHousing and Community DevelopmentIncome taxLow-income housingMinimum taxRental housingResidential rehabilitationTax creditsTax deductions
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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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 20, 1993
Referred to the House Committee on Ways and Means.
Oct 20, 1993
Sponsor introductory remarks on measure. (CR H8209, E2483-2484)
Oct 20, 1993
Introduced in House
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 Latest action October 20, 1993

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Low-Income Housing Preservation Act of 1993 - Amends the Internal Revenue Code to provide a 15-year recovery period for the depreciation deduction for new investments to rehabilitate qualified low-income housing projects. Exempts a specified amount of such rehabilitation costs from the passive loss limitations.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 5
All 5 Democratic 5
D
Clyburn, James E.
South Carolina · Oct 7, 1994
 D
Neal, Richard E.
Massachusetts · Apr 13, 1994
 D
Thompson, Bennie G.
Mississippi · Feb 23, 1994
 D
Fields, Cleo
Louisiana · Nov 18, 1993
 D
Scott, Robert C. "Bobby"
Virginia · Nov 18, 1993
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3322: Low-Income Housing Preservation Act of 1993. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-3322/
MLA
"H.R. 3322: Low-Income Housing Preservation Act of 1993." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-3322/.
Bluebook (legal)
H.R. 3322, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-3322/.
Markdown link
[H.R. 3322: Low-Income Housing Preservation Act of 1993](https://openamerica.io/bill/103-HR-3322/)
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