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: 4/5/2021 7:22 PM