Riser (SB 197) Act No. 272
Prior law authorized an individual income tax credit for the amount of eligible costs and
expenses incurred during the rehabilitation of an owner-occupied residential or owner-
occupied mixed use structure located in a National Register Historic District, a local historic
district, a Main Street District, a cultural products district, or a downtown development
district, or such owner-occupied residential structure which has been listed or is eligible for
listing on the National Register, or such structure which has been certified as contributing
to the historical significance of the district, or a vacant and blighted owner-occupied
residential structure located anywhere in the state that is at least 50 years old.
New law retains prior law and extends the tax credit to taxable years ending prior to Jan. 1,
2018.
Effective upon signature of governor (June 13, 2013).
(Adds R.S. 47:297.6(C))