Income tax credit; historic preservation
Income tax credit; historic preservation
Income tax credit; historic preservation
Historic preservation tax credit
Historic preservation tax credit
Provides for the transferability of the income tax credit for the rehabilitation of historic commercial structures (EN DECREASE GF RV See Note)
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.
Florida Main Street Program and Historic Preservation Tax Credits