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HR 5882 118th Congress House Taxation

To amend the Internal Revenue Code of 1986 to modify the rehabilitation credit to allow such credit to be taken in one taxable year.

Introduced: October 3, 2023 Introduced by: Carey, Mike Republican · Ohio See on congress.gov
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This bill died when the 118th Congress ended
It never became law before the 118th Congress (2023–2024) 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 25, 2023
Referred to the House Committee on Ways and Means.
Oct 3, 2023
Introduced in House
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 Plain-English summary Congressional Research Service

This bill allows the full amount of the 20% rehabilitation tax credit to be taken in one taxable year (currently, spread over five years).

What's happening now October 25, 2023

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Schneider, Bradley Scott
Illinois · Oct 3, 2023
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5882: To amend the Internal Revenue Code of 1986 to modify the rehabilitation credit to allow such credit to be taken in one taxable year.. 118th Congress. Open America. https://openamerica.io/bill/118-HR-5882/
MLA
"H.R. 5882: To amend the Internal Revenue Code of 1986 to modify the rehabilitation credit to allow such credit to be taken in one taxable year.." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-HR-5882/.
Bluebook (legal)
H.R. 5882, 118th Cong. (2026), https://openamerica.io/bill/118-HR-5882/.
Markdown link
[H.R. 5882: To amend the Internal Revenue Code of 1986 to modify the rehabilitation credit to allow such credit to be taken in one taxable year.](https://openamerica.io/bill/118-HR-5882/)
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