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HR 5378 108th Congress House Taxation Building construction Commemorations Commerce Depressed areas Economics and Public Finance Historic sites History Housing and Community Development Income tax Investment tax credit Leases Low-income housing Maintenance and repair Office buildings Rental housing Residential rehabilitation Tax credits Tax-exempt organizations Valuation

Community Restoration and Revitalization Act of 2004

Introduced: November 17, 2004 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 17, 2004
Referred to the House Committee on Ways and Means.
Nov 17, 2004
Introduced in House
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 Plain-English summary Congressional Research Service

Community Restoration and Revitalization Act of 2004 - Amends the Internal Revenue Code to: (1) allow an increased rehabilitation tax credit for certain low-income buildings; (2) allow a basis reduction adjustment for property eligible for the credit; (3) increase the credit for certain smaller buildings; (4) allow property eligible for the credit to be used for lodging purposes; (5) modify placed-in-service rules for credit property; (6) modify qualification rules for credit property that is tax-exempt use property; and (7) increase the credit for buildings in high cost areas.

What's happening now November 17, 2004

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1 Republican 1
D
Neal, Richard E.
Massachusetts · Nov 17, 2004
 R
Turner, Michael R.
Ohio · Nov 17, 2004
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5378: Community Restoration and Revitalization Act of 2004. 108th Congress. Open America. https://openamerica.io/bill/108-HR-5378/
MLA
"H.R. 5378: Community Restoration and Revitalization Act of 2004." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-5378/.
Bluebook (legal)
H.R. 5378, 108th Cong. (2026), https://openamerica.io/bill/108-HR-5378/.
Markdown link
[H.R. 5378: Community Restoration and Revitalization Act of 2004](https://openamerica.io/bill/108-HR-5378/)
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