Summary: S.1442 — 113th Congress (2013-2014)All Information (Except Text)

There is one summary for S.1442. Bill summaries are authored by CRS.

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Introduced in Senate (08/01/2013)

Improving the Low Income Housing Tax Credit Rate Act - Amends the Internal Revenue Code to: (1) make permanent the the minimum low-income housing tax credit rate for new buildings that are not federally subsidized, and (2) establish a minimum 4% low-income housing tax rate for existing buildings that are not federally subsidized.