I 
116TH CONGRESS 
2D SESSION 
H. R. 6175 
To amend the Internal Revenue Code of 1986 to modify the rehabilitation 
credit. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 10, 2020 
Mr. BLUMENAUER (for himself, Mr. KELLY of Pennsylvania, Mr. KILDEE, and 
Mr. LAHOOD) introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to modify 
the rehabilitation credit. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Revitalizing Econo-
mies, Housing, And Businesses Act of 2020’’ or as the 
‘‘REHAB Act of 2020’’. 
SEC. 2. MODIFICATION OF REHABILITATION CREDIT. 
(a) REINSTATEMENT
OF CREDIT
FOR QUALIFIED 
REHABILITATED BUILDINGS.— 
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(1) IN GENERAL.—Subsection (a) of section 47 
of the Internal Revenue Code of 1986 is amended to 
read as follows: 
‘‘(a) DETERMINATION OF CREDIT.— 
‘‘(1) IN GENERAL.—For purposes of section 46, 
the rehabilitation credit for any taxable year is the 
sum of— 
‘‘(A) in the case of any qualified rehabili-
tated building other than a certified historic 
structure which is placed in service during such 
taxable year, 10 percent of the qualified reha-
bilitation expenditures with respect to such 
building, and 
‘‘(B) in the case of any qualified rehabili-
tated building which is a certified historic struc-
ture which is placed in service during such tax-
able year or any of the 4 immediately preceding 
taxable years, the ratable share for such taxable 
year. 
‘‘(2) RATABLE SHARE.—For purposes of para-
graph (1)(B), the ratable share for any taxable year 
is an amount equal to 20 percent of the qualified re-
habilitation expenditures with respect to the certified 
historic structure, as allocated ratably to each of the 
5 years to which paragraph (1)(B) applies.’’. 
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(2) CONFORMING AMENDMENTS.— 
(A) Section 47(c) of such Code is amend-
ed— 
(i) in paragraph (1)— 
(I) in subparagraph (A), by 
amending clause (iii) to read as fol-
lows: 
‘‘(iii) in the case of any building other 
than a certified historic structure, in the 
rehabilitation process— 
‘‘(I) 50 percent or more of the 
existing external walls of such build-
ing are retained in place as external 
walls, 
‘‘(II) 75 percent or more of the 
existing external walls of such build-
ing are retained in place as internal or 
external walls, and 
‘‘(III) 75 percent or more of the 
existing internal structural framework 
of such building is retained in place, 
and’’, and 
(II) by redesignating subpara-
graphs (B) and (C) as subparagraphs 
(C) and (D), respectively, and by in-
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serting after subparagraph (A) the 
following new subparagraph: 
‘‘(B) BUILDING MUST BE FIRST PLACED 
IN SERVICE BEFORE 1936.—In the case of a 
building other than a certified historic struc-
ture, a building shall not be a qualified rehabili-
tated building unless the building was first 
placed in service before 1936.’’, and 
(ii) in paragraph (2)(B), by amending 
clause (iv) to read as follows: 
‘‘(iv) CERTIFIED
HISTORIC
STRUC-
TURE, ETC.—Any expenditure attributable 
to the rehabilitation of a certified historic 
structure or a building in a registered his-
toric district, unless the rehabilitation is a 
certified rehabilitation (within the meaning 
of subparagraph (C)). The preceding sen-
tence shall not apply to a building in a reg-
istered historic district if— 
‘‘(I) such building was not a cer-
tified historic structure, 
‘‘(II) the Secretary of the Inte-
rior certified to the Secretary that 
such building is not of historic signifi-
cance to the district, and 
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‘‘(III) if the certification referred 
to in subclause (II) occurs after the 
beginning of the rehabilitation of such 
building, the taxpayer certifies to the 
Secretary that, at the beginning of 
such rehabilitation, he in good faith 
was not aware of the requirements of 
subclause (II).’’. 
(B) Paragraph (4) of section 145(d) of 
such Code is amended— 
(i) 
by 
striking 
‘‘of 
section 
47(c)(1)(B)’’ each place it appears and in-
serting ‘‘of section 47(c)(1)(C)’’, and 
(ii) 
by 
striking 
‘‘section 
47(c)(1)(B)(i)’’ 
and 
inserting 
‘‘section 
47(c)(1)(C)(i)’’. 
(b) INCREASE IN CREDIT RATE FOR QUALIFIED RE-
HABILITATED BUILDINGS OTHER THAN CERTIFIED HIS-
TORIC STRUCTURES.—Section 47(a)(1) of such Code, as 
amended by subsection (a), is amended by striking ‘‘10 
percent’’ and inserting ‘‘15 percent’’. 
(c) MODIFICATION OF DATE BEFORE WHICH BUILD-
INGS OTHER THAN CERTIFIED HISTORIC STRUCTURES 
MUST BE PLACED IN SERVICE.—Section 47(c)(1)(B) of 
such Code, as amended by subsection (a), is amended by 
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striking ‘‘1936’’ and inserting ‘‘the calendar year which 
is 50 years prior to the calendar year in which the building 
is placed in service (within the meaning of subsection 
(b)(1))’’. 
(d) REQUIREMENT THAT BUILDINGS OTHER CER-
TIFIED HISTORIC STRUCTURES MUST BE CLOSE TO PUB-
LIC TRANSPORTATION CENTERS.—Section 47(c)(1) of 
such Code, as amended by subsection (a), is amended by 
redesignating subparagraphs (C) and (D) as subpara-
graphs (D) and (E), respectively, and by inserting after 
subparagraph (B) the following new subparagraph: 
‘‘(C) BUILDING MUST BE CLOSE TO PUB-
LIC TRANSPORTATION CENTER.— 
‘‘(i) IN GENERAL.—In the case of a 
building other than a certified historic 
structure, a building shall not be a quali-
fied rehabilitated building unless the build-
ing is not further than one-half mile from 
at least one of the following: 
‘‘(I) A location which provides 
passenger boarding on a fixed guide-
way (as defined in section 5302(7) of 
title 49, United States Code), com-
muter rail passenger transportation 
(as defined in section 24102(3) of 
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title 49, United States Code), or 
intercity rail passenger transportation 
(as defined in section 24102(4) of 
title 49, United States Code). 
‘‘(II) A planned site for a loca-
tion described in subclause (I) if the 
Secretary 
of 
Transportation 
has 
issued a full funding grant agreement 
with respect to such location under 
section 5309(k)(2) of title 49, United 
States Code. 
‘‘(ii) IDENTIFICATION OF QUALIFIED 
AREAS.—The Secretary, in consultation 
with the Secretary of Transportation, shall 
identify areas which are described in clause 
(i).’’. 
(e) ELIMINATION OF CERTAIN LODGING RESTRIC-
TIONS ON BUILDINGS OTHER THAN CERTIFIED HISTORIC 
STRUCTURES.—Section 50(b)(2)(C) of such Code is 
amended by striking ‘‘certified historic structure’’ and in-
serting ‘‘qualified rehabilitated building’’. 
(f) REQUIREMENT THAT BUILDINGS THAT ARE NOT 
CERTIFIED HISTORIC STRUCTURES AND NOT IN A REG-
ISTERED HISTORIC DISTRICT RECEIVE CERTIFICATION 
OF STATUS.—Section 47(c)(1) of such Code, as amended 
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