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HR 3159 109th Congress House

Community Restoration and Revitalization Act of 2005

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

Introduced: June 30, 2005 See on congress.gov
Taxation Building constructionCollection of accountsCommemorationsCommerce
More subjectsShow fewer subjects
Condominium (Housing)Depressed areasEconomics 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 109th Congress ended
It never became law before the 109th Congress (2005–2006) 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 30, 2005
Referred to the House Committee on Ways and Means.
Jun 30, 2005
Introduced in House
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 Latest action June 30, 2005

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Community Restoration and Revitalization Act of 2005 - 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; (7) increase the credit for buildings in high cost areas; and (8) exempt certain condominium transactions from rehabilitation tax credit recapture requirements.

 Related & companion bills 1
  • HR 659 Related bill Community Restoration and Revitalization Act of 2005
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 22
All 22 Democratic 7 Republican 2
D
Davis, Danny K.
Illinois · Jun 29, 2006
Marshall, Jim
· Jun 22, 2006
 D
Larsen, Rick
Washington · Jun 9, 2006
 D
Schakowsky, Janice D.
Illinois · May 19, 2006
SNYDER, VICTOR
· Apr 26, 2006
 R
Boozman, John
Arkansas · Apr 6, 2006
 D
McCollum, Betty
Minnesota · Apr 6, 2006
SPRATT, JOHN
· Mar 16, 2006
COSTELLO, JERRY
· Mar 9, 2006
EHLERS, VERNON
· Feb 16, 2006
MOORE, DENNIS
· Feb 16, 2006
Shuster, Bill
· Feb 16, 2006
KENNEDY, PATRICK
· Sep 7, 2005
MOLLOHAN, ALAN
· Jul 14, 2005
 D
Schiff, Adam B.
California · Jul 14, 2005
SOUDER, MARK
· Jul 14, 2005
Davis, Artur
· Jun 30, 2005
Herseth Sandlin, Stephanie
· Jun 30, 2005
 D
McGovern, James P.
Massachusetts · Jun 30, 2005
Miller, Brad
· Jun 30, 2005
 D
Neal, Richard E.
Massachusetts · Jun 30, 2005
 R
Turner, Michael R.
Ohio · Jun 30, 2005
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3159: Community Restoration and Revitalization Act of 2005. 109th Congress. Open America. https://openamerica.io/bill/109-HR-3159/
MLA
"H.R. 3159: Community Restoration and Revitalization Act of 2005." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-3159/.
Bluebook (legal)
H.R. 3159, 109th Cong. (2026), https://openamerica.io/bill/109-HR-3159/.
Markdown link
[H.R. 3159: Community Restoration and Revitalization Act of 2005](https://openamerica.io/bill/109-HR-3159/)
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