Summary: S.1421 — 113th Congress (2013-2014)All Information (Except Text)

There is one summary for S.1421. Bill summaries are authored by CRS.

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Introduced in Senate (08/01/2013)

Historic Downtown Preservation and Access Act - Amends the Internal Revenue Code to allow a refundable tax credit for 50% of the cost of installing an elevator system or a sprinkler system in a certified historic structure. Limits the total amount of such credit to $50,000 in any taxable year.