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HR 1158 115th Congress House

Historic Tax Credit Improvement Act of 2017

Official title: To amend the Internal Revenue Code of 1986 to improve the Historic Rehabilitation Tax Credit, and for other purposes.

Introduced: February 16, 2017 Introduced by: Kelly, Mike Republican · Pennsylvania See on congress.gov
Taxation Building constructionHistoric sites and heritage areasIncome tax creditsResidential rehabilitation and home repairTax-exempt organizations
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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 16, 2017
Referred to the House Committee on Ways and Means.
Feb 16, 2017
Introduced in House
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 Latest action February 16, 2017

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Historic Tax Credit Improvement Act of 2017

This bill amends the Internal Revenue Code, with respect to the tax credit for the rehabilitation of buildings and historic structures, to: (1) allow an increased 30% credit, up to $750,000, for projects with rehabilitation expenditures not exceeding $3.75 million, for which no credit was allowed in either of the two prior taxable years (smaller projects); (2) allow the transfer of tax credit amounts for smaller projects; (3) treat a building as substantially rehabilitated if rehabilitation expenditures exceed the greater of 50% of the adjusted basis of the building or $5,000 (currently, the greater of the adjusted basis of the building or $5,000); (4) reduce the required basis adjustment from 100% of the credit to 50% of the amount of the credit; and (5) limit the application of disqualified lease rules to tax-exempt use property.

 Related & companion bills 1
  • S 425 Related bill Historic Tax Credit Improvement Act of 2017
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 48
All 48 Democratic 17 Republican 14
Garrett, Thomas
· Nov 29, 2017
Esty, Elizabeth
· Nov 21, 2017
 R
Rouzer, David
North Carolina · Nov 15, 2017
 R
Thompson, Glenn
Pennsylvania · Nov 15, 2017
 R
Higgins, Clay
Louisiana · Oct 25, 2017
 D
Tonko, Paul
New York · Oct 3, 2017
 R
Joyce, David P.
Ohio · Jul 28, 2017
 D
Kaptur, Marcy
Ohio · Jul 28, 2017
Noem, Kristi
· Jul 28, 2017
 R
Bacon, Don
Nebraska · Jul 12, 2017
Dent, Charles
· Jul 11, 2017
 D
Pingree, Chellie
Maine · Jul 11, 2017
 D
Gallego, Ruben
Arizona · Jun 21, 2017
 R
Smith, Jason
Missouri · Jun 7, 2017
 R
Moolenaar, John R.
Michigan · May 25, 2017
Collins, Chris
· May 16, 2017
 R
LaHood, Darin
Illinois · May 16, 2017
 R
Hill, J. French
Arkansas · Apr 25, 2017
 D
Thompson, Mike
California · Apr 25, 2017
Renacci, James
· Apr 12, 2017
 R
Wagner, Ann
Missouri · Apr 12, 2017
 D
Pocan, Mark
Wisconsin · Mar 30, 2017
Poliquin, Bruce
· Mar 30, 2017
 D
Courtney, Joe
Connecticut · Mar 27, 2017
 D
Larson, John B.
Connecticut · Mar 27, 2017
Faso, John
· Mar 20, 2017
Graves, Garret
· Mar 20, 2017
Hurd, Will
· Mar 20, 2017
 D
Lynch, Stephen F.
Massachusetts · Mar 20, 2017
Blum, Rod
· Mar 8, 2017
 D
Kelly, Robin L.
Illinois · Mar 8, 2017
 D
Welch, Peter
Vermont · Mar 8, 2017
Abraham, Ralph
· Mar 1, 2017
 D
Beatty, Joyce
Ohio · Mar 1, 2017
 R
Kelly, Trent
Mississippi · Mar 1, 2017
 R
Stefanik, Elise M.
New York · Mar 1, 2017
Byrne, Bradley
· Feb 16, 2017
 D
DelBene, Suzan K.
Washington · Feb 16, 2017
Harper, Gregg
· Feb 16, 2017
 D
McGovern, James P.
Massachusetts · Feb 16, 2017
Meehan, Patrick
· Feb 16, 2017
 D
Norton, Eleanor Holmes
District of Columbia · Feb 16, 2017
Reichert, David
· Feb 16, 2017
 R
Sessions, Pete
Texas · Feb 16, 2017
 D
Sewell, Terri A.
Alabama · Feb 16, 2017
 D
Thompson, Bennie G.
Mississippi · Feb 16, 2017
TIBERI, PATRICK
· Feb 16, 2017
 R
Turner, Michael R.
Ohio · Feb 16, 2017
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1158: Historic Tax Credit Improvement Act of 2017. 115th Congress. Open America. https://openamerica.io/bill/115-HR-1158/
MLA
"H.R. 1158: Historic Tax Credit Improvement Act of 2017." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-1158/.
Bluebook (legal)
H.R. 1158, 115th Cong. (2026), https://openamerica.io/bill/115-HR-1158/.
Markdown link
[H.R. 1158: Historic Tax Credit Improvement Act of 2017](https://openamerica.io/bill/115-HR-1158/)
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