Connecticut 2014 Regular Session

Connecticut House Bill HB05272

Introduced
2/20/14  
Refer
2/20/14  
Report Pass
3/20/14  
Refer
3/31/14  
Report Pass
4/7/14  
Report Pass
4/7/14  
Refer
4/15/14  
Refer
4/15/14  
Report Pass
4/22/14  

Caption

An Act Consolidating Certified Historic Structure Rehabilitation Tax Credits.

Impact

The implications of HB 5272 on state laws are significant, as it modifies existing statutes related to historic preservation and affordable housing. By consolidating tax credits for certified historic structures and ensuring that these properties remain affordable for a minimum period of ten years, the bill reinforces environmental and economic safeguards. Projects seeking tax credits are required to adhere to strict guidelines that align with both state and federal standards, thereby ensuring the quality and integrity of rehabilitation efforts across the state.

Summary

House Bill 5272, known as An Act Consolidating Certified Historic Structure Rehabilitation Tax Credits, aims to streamline and enhance the tax credit system intended for the rehabilitation of certified historic structures. The bill enables property owners who rehabilitate certified historic structures to benefit from tax credits proportional to their qualified rehabilitation expenditures. This act promotes both economic revitalization and preservation of historic properties by providing a financial incentive for owners to maintain and rehabilitate such structures, especially those that support affordable housing projects.

Sentiment

The sentiment surrounding this bill appears to be generally positive, particularly among advocates of historic preservation and affordable housing. Supporters argue that by offering tax incentives, the state encourages property owners to invest in older buildings, contributing to economic development and community revitalization. However, there could be dissent from those concerned about the long-term sustainability of such programs and the potential for misuse or insufficient oversight in the allocation of tax credits.

Contention

Notable points of contention around HB 5272 could arise from concerns regarding the effectiveness and reach of the tax credit system. Some critics may question whether the proposed tax credits are substantial enough to incentivize meaningful rehabilitation or if the process might inadvertently lead to gentrification in historically significant areas. Additionally, questions may be raised about program administration, particularly in ensuring that tax credits are allocated efficiently and ethically to serve their intended purpose of both preservation and affordable housing.

Companion Bills

No companion bills found.

Similar Bills

AZ HB2791

Income tax credit; historic preservation

AZ HB2879

Income tax credit; historic preservation

AZ HB2275

Income tax credit; historic preservation

WV SB834

Relating to tax credit for qualified rehabilitated buildings investment

AZ HB2258

Historic preservation tax credit

AL SB240

Relating to taxation; to amend Sections 40-9F-31, 40-9F-33, and 40-9F-38, Code of Alabama 1975, to increase the amount of tax credits that may be provided in a tax year; to allow rehabilitation credits to be tied to the year in which the reservation is allocated; to provide for additional rehabilitation credit allocations; to further provide for the membership of the Historic Tax Credit Evaluating Committee and the factors considered by the committee; and to make nonsubstantive, technical revisions to update the existing code language to current style.

AL HB253

Relating to taxation; to amend Sections 40-9F-31, 40-9F-33, and 40-9F-38, Code of Alabama 1975; to further provide certain age restrictions for structures to qualify for tax credits; to allow rehabilitation credits to be tied to the year in which the reservation is allocated; to provide for additional rehabilitation credit allocations; to further provide for the membership of the Historic Tax Credit Evaluating Committee and the factors considered by the committee; and to make nonsubstantive, technical revisions to update the existing code language to current style.

AZ HB2760

Historic preservation tax credit