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HR 3610 108th Congress House Taxation Commerce Finance and Financial Sector Government Operations and Politics Government paperwork Housing and Community Development Income tax Limitation of actions Low-income housing Social Welfare Surety and fidelity Tax credits Tax penalties Tax returns

To amend the Internal Revenue Code of 1986 to replace the recapture bond provisions of the low income housing tax credit program.

Introduced: November 21, 2003 See on congress.gov
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This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) 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
Nov 22, 2003
Sponsor introductory remarks on measure. (CR E2409-2410)
Nov 21, 2003
Referred to the House Committee on Ways and Means.
Nov 21, 2003
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to repeal provisions of the low income housing tax credit requiring a bond to cover recapture amounts from the disposition, prior to a 15-year compliance period, of a building (or interest therein) eligible for the credit. Provides for a three-year statute of limitation (from the end of the compliance period) for assessing a recapture deficiency.

Requires owners of buildings eligible for the low income housing tax credit to file informational returns with the Secretary of the Treasury upon the occurrence of a recapture event and to provide persons who are named in such returns with specified information. Imposes penalties for failure to file required returns.

What's happening now November 22, 2003

Sponsor introductory remarks on measure. (CR E2409-2410)

 Related & companion bills 1
  • S 2689 Identical bill A bill to amend the Internal Revenue Code of 1986 to replace the recapture bond provisions of the low income housing ta…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Neal, Richard E.
Massachusetts · Nov 21, 2003
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3610: To amend the Internal Revenue Code of 1986 to replace the recapture bond provisions of the low income housing tax credit program.. 108th Congress. Open America. https://openamerica.io/bill/108-HR-3610/
MLA
"H.R. 3610: To amend the Internal Revenue Code of 1986 to replace the recapture bond provisions of the low income housing tax credit program.." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-3610/.
Bluebook (legal)
H.R. 3610, 108th Cong. (2026), https://openamerica.io/bill/108-HR-3610/.
Markdown link
[H.R. 3610: To amend the Internal Revenue Code of 1986 to replace the recapture bond provisions of the low income housing tax credit program.](https://openamerica.io/bill/108-HR-3610/)
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