I 116th CONGRESS 1st Session H. R. 2825 IN THE HOUSE OF REPRESENTATIVES May 17, 2019 Mr. Blumenauer (for himself, Mr. Kelly of Pennsylvania , Ms. Sewell of Alabama , Mr. LaHood , Mr. Higgins of New York , and Mr. Turner ) 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 for certain small projects, to eliminate the requirement that the taxpayer’s basis in a building be reduced by the amount of the rehabilitation credit determined with respect to such building, and for other purposes.