Summary: H.R.5637 — 102nd Congress (1991-1992)All Information (Except Text)

There is one summary for H.R.5637. Bill summaries are authored by CRS.

Shown Here:
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).