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S 1743 111th Congress Senate Taxation Building construction Energy efficiency and conservation Historic sites and heritage areas Income tax credits Income tax exclusion Residential rehabilitation and home repair Tax-exempt organizations

A bill to amend the Internal Revenue Code of 1986 to expand the rehabilitation credit, and for other purposes.

Introduced: October 1, 2009 See on congress.gov
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This bill died when the 111th Congress ended
It never became law before the 111th Congress (2009–2010) 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
Oct 1, 2009
Referred to the Committee on Finance.
Oct 1, 2009
Introduced in Senate
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code relating to the building rehabilitation tax credit to: (1) allow an increased 30% credit for projects involving $7.5 million or less in rehabilitation expenditures; (2) allow rehabilitated buildings used for lodging to qualify for such credit; (3) establish a 50-year placed-in-service requirement for non-historic rehabilitated buildings; (4) allow such credit for certain tax-exempt use property; (5) provide for the transferability of such credit; (6) increase the energy efficiency tax credit allowed to rehabilitated buildings; and (7) exempt from taxation refunds attributable to state historic tax credits.

What's happening now October 1, 2009

Referred to the Committee on Finance.

 Related & companion bills 1
  • HR 3715 Related bill Community Restoration and Revitalization Act of 2009
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 2 Independent 1
I
Sanders, Bernard
Vermont · Jun 7, 2010
 D
Gillibrand, Kirsten E.
New York · Apr 20, 2010
 D
Whitehouse, Sheldon
Rhode Island · Dec 1, 2009
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1743: A bill to amend the Internal Revenue Code of 1986 to expand the rehabilitation credit, and for other purposes.. 111th Congress. Open America. https://openamerica.io/bill/111-S-1743/
MLA
"S. 1743: A bill to amend the Internal Revenue Code of 1986 to expand the rehabilitation credit, and for other purposes.." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-S-1743/.
Bluebook (legal)
S. 1743, 111th Cong. (2026), https://openamerica.io/bill/111-S-1743/.
Markdown link
[S. 1743: A bill to amend the Internal Revenue Code of 1986 to expand the rehabilitation credit, and for other purposes.](https://openamerica.io/bill/111-S-1743/)
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