Summary: H.R.1142 — 114th Congress (2015-2016)All Information (Except Text)

There is one summary for H.R.1142. Bill summaries are authored by CRS.

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Introduced in House (02/26/2015)

Amends the Internal Revenue Code, with respect to the low-income housing tax credit, to make permanent the minimum 9% credit rate for new buildings that are not federally-subsidized and to establish a minimum 4% credit rate for existing buildings that are not federally-subsidized.