There is one summary for this bill. Bill summaries are authored by CRS.

Shown Here:
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.