S.1421 - Historic Downtown Preservation and Access Act113th Congress (2013-2014)
Summary: S.1421 — 113th Congress (2013-2014)
Introduced in Senate (08/01/2013)
Historic Downtown Preservation and Access Act - Amends the Internal Revenue Code to allow a refundable tax credit for 50% of the cost of installing an elevator system or a sprinkler system in a certified historic structure. Limits the total amount of such credit to $50,000 in any taxable year.