- Title
- Historic Revitalization Tax Credit – Certified Historic Structure and Single–Family, Owner–Occupied Residence – Definitions
- Sponsored by
- Senator Edwards
- Status
- In the Senate - Second Reading Passed
- Analysis
- Fiscal and Policy Note
Synopsis
Altering the definitions of "certified historic structure" and "single-family, owner-occupied residence" to include a certain structure that is located on property that is owned by the Department of Natural Resources or one of its units and occupied by a person under an agreement with the Department by which the person pays for rehabilitation of the structure as a condition of occupancy; applying the Act to all taxable years beginning after December 31, 2020; etc.
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Last Updated: 2/25/2021 11:05 AM