,i  #aacth ,,congress  #b;d ,session    
,h4 ,r4 #ebii  ,,in ,,the ,,house ,,of  
,,representatives  ,july #cj1 #bjad ,mr4
 ,turner 7for himself and ,mr4 ,fattah7 
introduced the following bill2 which was
 referred to the ,committee on ,ways and
 ,means  ,a ,,bill  ,to amend the       
,internal ,revenue ,code of #aihf to    
allow an enhanced credit for the        
rehabilitation of buildings located in  
low-income communities4  #a4 ,short     
title ,this ,act may be cited as the    
,urban ,core ,revitalization ,act4  #b4 
,enhanced rehabilitation credit for     
buildings located in low-income         
communities  7a7 ,in general ,subsection
 7a7 of section #dg of the ,internal    
,revenue ,code of #aihf 7relating to    
rehabilitation credit7 is amended--     
7#a7 by striking structure1 and in      
paragraph 7#a7 and inserting structure  
and other than a building to which      
paragraph 7#b7 applies11 and  7#b7 by   
redesignating paragraph 7#b7 as         
paragraph 7#c7 and inserting after      

paragraph 7#a7 the following new        
paragraph3  7#b7 #ae percent of the     
qualified rehabilitation expenditures   
with respect to any qualified           
rehabilitated building 7other than a    
certified historic structure7 located in
 a low-income community1 and  4  7b7    
,low-,income community buildings        
,section #dg of such ,code is amended by
 adding at the end the following new    
subsection3  7e7 ,low-,income community 
buildings ,for purposes of this section1
 the term low-income community has the  
meaning given to such term by section   
#de;,d7e71 and the determination of     
whether a building is located in such a 
community shall be made as of the date  
that the physical work on the           
rehabilitation of the building begins4  
4  7c7 ,effective date ,the amendments  
made by this section shall apply with   
respect to rehabilitations the physical 
work on which begins after the date of  
enactment of this ,act4