State Legislation
2012
Missouri H.B. 1865, to change the laws regarding economic development incentives
Substituted May 16, 2012
Oklahoma H.B. 2978, an act relating to revenue and taxation; tax credits; criteria; restrictions; effective date; emergency
Engrossed April 24, 2012
Illinois S.B. 2886, to allow the transference of credits for the restoration and preservation of historic structures in a River Edge Redevelopment Zone
Engrossed
March 28, 2012
Virginia H.B. 531, provides that any gain or income under federal law relating to a historic rehabilitation tax credit would not be gain or income for state tax purposes
Enacted March 6, 2012
Indiana H.B. 1111, to place additional restrictions on the state historic preservation tax credit program
Engrossed February 23, 2012
Minnesota H.F. 2358, to extend the sunset on the historic structure rehabilitation tax credit
Introduced February 20, 2012
Minnesota S.F. 1881, to extend the sunset on the historic structure rehabilitation tax credit
Introduced February 15, 2012
Missouri S.B. 790, to repeal sections 135.352 and 253.550, RSMo, and to enact in lieu thereof two new sections relating to a moratorium on the redemption of certain tax credits,
with an emergency clause
Introduced February 14, 2012
Alabama H.B. 271, to provide an income tax credit for the rehabilitation, preservation, and development of historic structures
Introduced
February 9, 2012
Rhode Island S.B. 2313, to create economic incentives for the redevelopment and reuse of historic structures
Introduced
February 7, 2012
Oklahoma H.B. 2979, an act relating to revenue and taxation; tax credits; transferability; emergency
Introduced
February 6, 2012
Oklahoma H.B. 2977, an act relating to revenue and taxation; Task Force for the Study of State Tax Credits and Economic Incentives; report date; effective date; emergency
Introduced
February 6, 2012
Oklahoma H.B. 2976, an act relating to revenue and taxation; tax credits; moratorium; reauthorization of tax credits; effective date; emergency
Introduced
February 6, 2012
Final Report of the Task Force on Comprehensive Tax Reform (December 30, 2011)
Rhode Island S.B. 2269, to create economic incentives for the redevelopment and reuse of historic structures
Introduced
February 1, 2012
Hawaii H.B. 2420, to create the historic preservation income tax credit
Introduced January 23, 2012
Kansas H.B. 2560, limits certain state income tax credits to taxpayers subject to the income tax on corporations
Introduced January 17, 2012
Missouri S.B. 662, requires all tax credit programs to comply with the Tax Credit Accountability Act of 2004
Introduced January 17, 2012
West Virginia H.B. 2493, to increase the amounts allowed as tax credits for qualified rehabilitated buildings investment
Introduced January 12, 2012
New Jersey A. 1450, Historic Property Reinvestment Act
Introduced January 10, 2012
Indiana H.B. 1275, provides that the historic preservation tax credit may be assigned
Introduced January 10, 2012
Nebraska L.B. 888, Historic Property Restoration and Reuse Act
Introduced January 9, 2012
Virginia S.B. 68, to create the industrial building rehabilitation tax credit
Introduced January 5, 2012
New York A. 9110, to increase the maximum award available under the historic preservation tax credit
Introduced January 4, 2012
Missouri H.B. 1101, to eliminate all state tax credit programs
Introduced January 4, 2012
Missouri S.B. 531, to modify the low-income housing and historic preservation tax credit programs
Introduced January 4, 2012
Missouri S.B. 472, to modify the provisions of certain tax credit programs
Introduced January 4, 2012
Missouri S.B. 436, to subject all state tax credits to appropriation
Introduced January 4, 2012
Missouri S.B. 548, to impose a sunset on tax credit programs not currently subject to a sunset provision
Introduced January 4, 2012
Missouri S.B. 561, to impose a sunset on tax credit programs not currently subject to a sunset provision and redirect any increase in revenue to decrease the personal income tax rate
Introduced January 4, 2012
2011
Missouri S.B. 8, to modify provisions of Missouri tax credit programs in accordance with recommendations made by the Missouri Tax Credit Review Commission
Introduced September 7, 2011
Missouri S.B. 2, to modify provisions of Missouri tax credit programs in accordance with recommendations made by the Missouri Tax Credit Review Commission
Introduced September 7, 2011
Louisiana H.B. 348, to increase the amount of the tax credit and extend the periods in which the tax credit applies
Enacted July 7, 2011
Louisiana S.B 63, to extend the tax credit for the rehabilitation of historic structures
Enacted July 6, 2011
Pennsylvania S.B. 1150, providing tax incentives and credits for rehabilitation of blighted historic structures
Introduced June 26, 2011
Illinois S.B. 2168, to create the historic rehabilitation tax credit program for property in River Edge Redevelopment Zones
Enrolled May 31, 2011
Maine L.D. 742, to eliminate the sunset date of the Maine Historic Preservation Tax Credit
Engrossed May 23, 2011
Iowa S.F. 521, to align the state historic rehabilitation tax credit program more closely with the federal program
Enacted April 28, 2011
Maryland H.B. 1196, relating to sustainable communities tax credit administrative fees
Enacted April 12, 2011
Maryland H.B. 877, to preserve funding for high-priority areas under the sustainable communities tax credit
Enacted April 12, 2011
Maryland H.B. 601, to expand the types of projects eligible for the sustainable communities tax credit
Enacted April 12, 2011
Rhode Island S. 611, to reinstitute the historic structures tax credit in distressed communities
Introduced March 10, 2011
Missouri S.B. 280, to repeal certain sections and to enact in lieu thereof thirty-eight new sections relating to tax credits
Introduced February 15, 2011
Missouri S.B. 258, to reduce the annual cap on historic preservation tax credits to $75 million
Introduced February 10, 2011
Illinois H.B. 1171, creates the Historic Rehabilitation Tax Credit
Introduced February 8, 2011
Mississippi H.B. 754, Income tax; extend repealer on credit for costs incurred for rehabilitation of certain historic structures
Enacted February 1, 2011
Hawaii S.B. 1100 to establish a historic preservation income tax credit
Introduced January 26, 2011
Massachusetts S. 1448 to establish a sunset for economic development tax incentives
Introduced January 20, 2011
Missouri S.B. 139, to repeal certain tax credit-related sections and to enact in lieu thereof fifty-one new sections relating to subjecting tax
credit programs to appropriations
Introduced January 19, 2011
Missouri S.B. 141, to repeal sections 135.800 and 135.802, RSMo, and to enact in lieu thereof three new
sections relating to the receipt of tax credits by campaign contributors
Introduced January 19, 2011
West Virginia H.B. 2493, to increase tax credits for qualified rehabilitated buildings investment
Introduced January 14, 2011
Virginia S.B. 979, to decrease the land preservation tax credit threshold at which a donation's conservation value must be verified
Introduced January 11, 2011
2010
New York S. 7556, to expand the historic tax credit for banks and insurance companies
Enacted August 30, 2010
New York A. 10839 (companion bill)
Enacted August 30, 2010
New York Draft Bill to Defer Use or Payment of Certain Tax Credits
Enacted August 3, 2010
Delaware S.B. 209, for a 10-year extension of the Historic Preservation Tax Credit Act
Enacted July 19, 2010
Massachusetts H. 4800, fiscal year 2011 state budget as signed by the governor
Filed June 23, 2010
Oklahoma S.B. 1267, to impose a two-year moratorium on state tax credits
Enacted June 7, 2010
Oklahoma House Amendment to Engrossed Senate Bill No. 1267
Oklahoma H.B. 3024, to modify the moratorium on certain tax credits in S.B. 1267
Enrolled May 28, 2010
Maryland H.B. 475, Sustainable Communities Act of 2010
Enacted May 20, 2010
Kansas S.B. 430, to alter the historic tax credit program
Enacted April 19, 2010
Massachusetts S.B. 2380, to require published reports on state tax credit programs
Engrossed April 8, 2010
Minnesota H.F. 2695, to establish a state tax credit for historic structure rehabilitation
Enacted April 1, 2010
Missouri H.B. 2399, to change the laws regarding the authorization of tax credits
Introduced March 29, 2010
Iowa H.F. 2527, to lower the cap on historic preservation tax credits
Introduced March 15, 2010
New York S. 7042, to expand the historic rehabilitation tax credit program
Introduced March 9, 2010
New York A. 10168 (companion bill)
Introduced March 9, 2010
New Jersey A.B. 1851, Historic Property Reinvestment Act
Introduced January 25, 2010
New Jersey A.B. 1851 (First Reprint)
Reprinted November 8, 2010
New Jersey S.B. 659 (companion bill)
Introduced January 12, 2010
Kansas H.B. 2496, to eliminate the cap on historic rehabilitation expenditures
Introduced January 21, 2010
Mississippi S.B. 2609, to allow the transfer, sale or assignment of historic tax credits
Introduced January 15, 2010
Illinois S.B. 2559, Historic Preservation Tax Credit Act
Introduced January 13, 2010
2009
Indiana H.B. 1093, to provide for the assignation of historic tax credits
Introduced December 30, 2009
Texas H.B. 4491, to establish historic tax credits for rehabilitation projects in damaged census tracts
Introduced March 13, 2009
New York A. 5892, City of Buffalo Historic Preservation Tax Credit Act
Introduced February 23, 2009
Pennsylvania H.B. 42 to establish the Historic Preservation Incentive Program
Introduced January 26, 2009