I 118th CONGRESS 1st Session H. R. 1785 IN THE HOUSE OF REPRESENTATIVES March 24, 2023 Mr. LaHood (for himself, Mr. Blumenauer , Mr. Kelly of Pennsylvania , Ms. Sewell , Mr. Turner , and Mr. Higgins of New York ) 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.