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HR 5378 108th Congress House

Community Restoration and Revitalization Act of 2004

Official title: To amend the Internal Revenue Code of 1986 to modify the rehabilitation credit and the low-income housing credit.

Introduced: November 17, 2004 See on congress.gov
Taxation Building constructionCommemorationsCommerceDepressed areas
More subjectsShow fewer subjects
Economics and Public FinanceHistoric sitesHistoryHousing and Community DevelopmentIncome taxInvestment tax creditLeasesLow-income housingMaintenance and repairOffice buildingsRental housingResidential rehabilitationTax creditsTax-exempt organizationsValuation
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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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 Latest action November 17, 2004

Referred to the House Committee on Ways and Means.

 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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 1 Republican 1
HOUGHTON, AMO
· Nov 17, 2004
 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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