BILLS-105hr465ih.pdf

1986 any taxable year 1997 the calendar year any calendar year 1 year each taxable year 1998 December 31, 1996 10 taxable years years December 31, 2001 year ending before the date JANUARY 21, 1997

the ‘‘Commercial Revitaliza- 4 SESSION H. R. 465

the United States Pennsylvania munities the United States of America

IH

State House of Representa- Congress ALLOCATION.—Notwithstand- THE HOUSE OF REPRESENTATIVES Ways and Means the Internal Revenue Code 10 of SEC Consolidated Metropolitan Standard 5 Area Metropolitan Standard 4 Area Senate

Subparagraph HINOJOSA FROST WOOLSEY GRAHAM RAHALL SERRANO 8) Subparagraph SAXTON

revitalization credit building qualified commercial tax credit general term expenditures rehabilitation expenditure taxable year taxable provide tax applicable percentage term qualified