- Historic Revitalization Tax Credit - Certified Historic Structure and Single-Family, Owner-Occupied Residence - Definitions
- Sponsored by
- Delegate Buckel
- In the House - First Reading Ways and Means
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.
Bill File Type: Regular
Effective Date(s): July 1, 2021
Last Updated: 1/15/2021 2:45 PM