H.R.5637 - To amend the Internal Revenue Code of 1986 to clarify the treatment of certain buildings under the rehabilitation credit, and for other purposes.102nd Congress (1991-1992)
|Sponsor:||Rep. Pickle, J. J. [D-TX-10] (Introduced 07/22/1992)|
|Committees:||House - Ways and Means | Senate - Finance|
|Committee Reports:||H.Rept 102-695|
|Latest Action:||10/05/1992 See H.R.11. (All Actions)|
This bill has the status Passed House
Here are the steps for Status of Legislation:
- Passed House
Summary: H.R.5637 — 102nd Congress (1991-1992)All Information (Except Text)
Introduced in House (07/22/1992)
Declares that a building shall not be treated as being ineligible for the rehabilitation credit by reason of being relocated if the rehabilitation at the relocated site began before the date of a specified Treasury Regulation.
Increases the size of loans permitted under certain bond-financed programs concerning loans to veterans to purchase land.
Provides that a taxpayer shall not be treated as meeting the substantiation requirements imposed on business meal and entertainment expenses unless the amount of the expense is shown on a receipt which is prepared by the provider of such services and which is provided at the time of the expense (or within a reasonable period of time thereafter).