II 118th CONGRESS 1st Session S. 639 IN THE SENATE OF THE UNITED STATES March 2, 2023 Mr. Cardin (for himself, Mr. Cassidy , Ms. Cantwell , and Ms. Collins ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to improve the historic rehabilitation tax credit, and for other purposes.