Summary: S.1946 — 115th Congress (2017-2018)All Information (Except Text)

There is one summary for S.1946. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (10/05/2017)

This bill amends the Internal Revenue Code to permit a census tract that has a population of zero and is contiguous to one or more low-income communities to be treated as a low-income community for the purpose of the new markets tax credit.