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HR 659 109th 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 2005

Introduced: February 8, 2005 See on congress.gov
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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
Feb 8, 2005
Referred to the House Committee on Ways and Means.
Feb 8, 2005
Introduced in House
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 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; and (7) increase the credit for buildings in high cost areas.

What's happening now February 8, 2005

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • HR 3159 Related bill Community Restoration and Revitalization Act of 2005
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 6
All 6 Democratic 4 Republican 2
D
Larsen, Rick
Washington · Apr 28, 2005
 R
Capito, Shelley Moore
West Virginia · Apr 6, 2005
 D
McGovern, James P.
Massachusetts · Apr 6, 2005
 D
Schiff, Adam B.
California · Apr 6, 2005
 D
Neal, Richard E.
Massachusetts · Feb 8, 2005
 R
Turner, Michael R.
Ohio · Feb 8, 2005
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 659: Community Restoration and Revitalization Act of 2005. 109th Congress. Open America. https://openamerica.io/bill/109-HR-659/
MLA
"H.R. 659: Community Restoration and Revitalization Act of 2005." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-659/.
Bluebook (legal)
H.R. 659, 109th Cong. (2026), https://openamerica.io/bill/109-HR-659/.
Markdown link
[H.R. 659: Community Restoration and Revitalization Act of 2005](https://openamerica.io/bill/109-HR-659/)
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