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HR 4933 107th Congress House

Historic Rehabilitation Enhancement Act of 2002

Official title: To promote State historic tax credits.

Introduced: October 17, 2002 See on congress.gov
Taxation Business income taxCommemorationsCommerceGovernment Operations and Politics
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Historic sitesHistoryIncome taxLocal taxationPartnershipsPersonal income taxSmall businessState taxationTax creditsTax exclusionTax refundsValuation
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This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) 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
Jun 13, 2002
Referred to the House Committee on Ways and Means.
Jun 13, 2002
Introduced in House
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 Latest action June 13, 2002

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service
Historic Rehabilitation Enhancement Act of 2002 - Establishes that in the case of a transfer or a disposal of a "State historic tax credit" by a taxpayer, or in a case where a taxpayer receives a refund for all or part of such a credit, no portion of the net proceeds shall constitute income under the Internal Revenue Code, unless the taxpayer elects for the proceeds to count as such. Sets forth rules for determining the reduction in basis from transactions in which proceeds from a "State historic tax credit" are not counted as income. Defines "State historic tax credits."
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 2
FROST, MARTIN
· Oct 17, 2002
 D
Lofgren, Zoe
California · Oct 17, 2002
 D
Norton, Eleanor Holmes
District of Columbia · Oct 17, 2002
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4933: Historic Rehabilitation Enhancement Act of 2002. 107th Congress. Open America. https://openamerica.io/bill/107-HR-4933/
MLA
"H.R. 4933: Historic Rehabilitation Enhancement Act of 2002." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-4933/.
Bluebook (legal)
H.R. 4933, 107th Cong. (2026), https://openamerica.io/bill/107-HR-4933/.
Markdown link
[H.R. 4933: Historic Rehabilitation Enhancement Act of 2002](https://openamerica.io/bill/107-HR-4933/)
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