Senators Bill Cassidy (R-LA), Ben Cardin (D-MD), Susan Collins (R-ME), and Maria Cantwell (D-WA) have introduced the Senate version of the Historic Tax Credit Growth and Opportunity Act (S. 2615, H.R 2825). Similar to the House version of the HTC-GO Act, the Senate legislation would bring more value to Historic Tax Credit projects, improve access to the credit, and encourage investment in smaller rehabilitation projects. The HTC Growth and Opportunity Act would eliminate the tax credit basis adjustment, which decreases the value of the HTC. This change would make the HTC more in line with the other tax credit programs and help restore some of the value lost by changes made during tax reform.
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