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S 76 115th Congress Senate

CORE Act

Official title: A bill to amend the Internal Revenue Code of 1986 to provide additional new markets tax credits for distressed coal communities.

Introduced: January 10, 2017 Introduced by: Capito, Shelley Moore Republican · West Virginia See on congress.gov
Taxation CoalEconomic developmentHousing and community development fundingIncome tax credits
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MiningUnemployment
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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
Jan 10, 2017
Read twice and referred to the Committee on Finance.
Jan 10, 2017
Introduced in Senate
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 Latest action January 10, 2017

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Creating Opportunities for Rural Economies Act or the CORE Act

This bill amends the Internal Revenue Code to require at least 5% of the new markets tax credit limitation to be allocated to community development entities in connection with certain investments, financial counseling, and other services in distressed coal communities.

A "distressed coal community" is any low-income community located in a county that: (1) was one of the 30 counties with the biggest employment decrease among coal operators over a specified time period; or (2) is contiguous to a county that has the required decrease in employment, is located in the same state, and contains at least one low-income community.

 Related & companion bills 1
  • HR 405 Identical bill CORE Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 76: CORE Act. 115th Congress. Open America. https://openamerica.io/bill/115-S-76/
MLA
"S. 76: CORE Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-S-76/.
Bluebook (legal)
S. 76, 115th Cong. (2026), https://openamerica.io/bill/115-S-76/.
Markdown link
[S. 76: CORE Act](https://openamerica.io/bill/115-S-76/)
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