Establishes the large projects historic rehabilitation tax credit and the "white elephant" housing historic rehabilitation projects tax credit program for qualified rehabilitation expenditures totaling fifty million dollars or more with respect to a certified historic structure that has been vacant, as determined by local code enforcement or other reasonable means, for at least ten of fifteen consecutive years preceding the date of the taxpayer's application for the rehabilitation credit.
Establishes the large projects historic rehabilitation tax credit and the "white elephant" housing historic rehabilitation projects tax credit program for qualified rehabilitation expenditures totaling fifty million dollars or more with respect to a certified historic structure that has been vacant, as determined by local code enforcement or other reasonable means, for at least ten of fifteen consecutive years preceding the date of the taxpayer's application for the rehabilitation credit.
Income taxes: credits: rehabilitation of certified historic structures.
To allow phased rehabilitations of certified historic structures
Personal income and corporation taxes: credits: rehabilitation of certified historic structures.
Relating to tax credits for the certified rehabilitation of certified historic structures.
Income tax credit; rehabilitation of historic structures; extend sunset date
An Act Consolidating Certified Historic Structure Rehabilitation Tax Credits.
Relating to insurance premium tax credits for the certified rehabilitation of certified historic structures.
Income tax credit; rehabilitation of historic structures; home portion; extend sunset date