,i  #aae? ,,congress  #b;d ,session  ,h4
 ,r4 #fjha  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,june #ac1 #bjah,mr4  
,la,hood 7= himself1 ,mr4 ,kelly (      
,p5nsylvania1 & ,mr4 ,blum5au]7         
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to elim9ate ! requirem5t t
 ! taxpay]'s basis 9 a build+ be r$uc$  
by ! am\nt ( ! rehabilitation cr$it     
det]m9$ ) respect to su* build+4  #a4   
,%ort title ,?is ,act may be cit$ z !   
,hi/oric ,tax ,cr$it ,enhancem5t ,act ( 
#bjah4  #b4 ,elim9ation ( rehabilitation
 cr$it basis adju/m5t  7a7 ,9 g5]al     
,section #ej7;c7 ( ! ,int]nal ,rev5ue   
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new p>agraph3  7#f7 ,exception 
= rehabilitation cr$it ,9 ! case ( !    
rehabilitation cr$it1 p>agraph 7#a7 %all
 n apply4  4  7b7 ,treatm5t 9 case (    
cr$it all[$ to lessee ,section #ej7;d7 (
 su* ,code is am5d$ by add+ at ! end !  
foll[+3 ,9 ! case ( ! rehabilitation    

cr$it1 p>agraph 7#e77;,b7 ( ! section   
#dh7;d7 ref]r$ to 9 p>agraph 7#e7 ( ?is 
subsection %all n apply44  7c7          
,effective date ,! am5dm5ts made by ?is 
section %all apply to prop]ty plac$ 9   
s]vice aft] ! date ( ! enactm5t ( ?is   
,act4