State HTC Legislation
2019
Enacted
North Carolina H.B. 399, General Assembly
Enacted November 1, 2019
Rhode Island S.B. 980, an act relating to taxation
Enacted July 19, 2019
Hawaii S.B. 1394, relating to historic preservation
Enacted July 9, 2019
South Carolina House Bill 440, an act to provide a certain cap on rehabilitation expenses only applies to certain rehabilitated buildings on contiguous parcels
Enacted May 16, 2019
Introduced
Delaware S.B. 180, amends the maximum amount of historic preservation tax credits that may be awarded to $8 million for fiscal years 2020 through 2025
Introduced July 1, 2019
North Carolina H.B. 399, an act to increase the tax credit for rehabilitating income-producing historic structures
Second Reading June 5, 2019
California S.B. 451, Personal income and corporation taxes, credits, rehabilitation
Amended May 28, 2019
North Carolina S. 622, Tax Reduction Act of 2019
Engrossed May 20, 2019
Hawaii S.B. 1394, creating a state historic tax credit
Enrolled May 6, 2019
Nevada A.B. 178, Provides for transferable tax credits for the rehabilitation of historic buildings
Introduced April 22, 2019
Pennsylvania S.B. 541, an Act amending the Tax Reform Code of 1971, in historic preservation incentive tax credit
Introduced April 10, 2019
Louisiana H.B. 83, Extends the sunset of the tax credit for rehabilitation of historic structures to January 1, 2026
Introduced March 19, 2019
North Carolina H.B. 399, an act to incentivize the rehabilitation of buildings in disaster areas
Introduced March 20, 2019
Maryland S.B. 656, Heritage Structure Rehabilitation Tax Credit – Alterations – Opportunity Zones, Targeted Projects, and Transferability
Introduced March 15, 2019
Oregon S.B. 929, Relating to a tax credit for funding historic property project expense rebates; prescribing an effective date
Introduced March 6, 2019
Tennessee S.B. 1053, Main Street Historic Tourism and Revitalization Act
Introduced February 7, 2019
Connecticut Proposed Bill 6552, an act concerning exemptions from certain historic preservation requirements
Introduced January 28, 2019
Hawaii S.B. 1394, creating a state historic tax credit
Introduced January 23, 2019
Michigan S.B. 54, reinstating the state historic tax credit
Introduced January 23, 2019
Virginia H.B. 2705, Permanently extends state HTC, which expired Jan. 1, 2019, with a $5 million annual cap
Introduced January 16, 2019
2018
Enacted
Illinois S.B. 3527, Historic Preservation Tax Credit Act
Enacted July 26, 2018
Delaware S.B. 212, preservation and repair of historic structures; tax credits
Enacted July 23, 2018
Missouri S.B. 773
Enacted July 5, 2018
Delaware H.B. 475
Enacted July 1, 2018
Illinois S.B. 3527, historic rehabilitation guidance
Enacted May 31, 2018
Colorado H.B. 18-1190, Colorado Job Creation and Main Street Revitalization Act
Enacted May 30, 2018
Maryland H.B. 1454, Heritage Structure Rehabilitation Tax Credit
Enacted May 26, 2018
Massachusetts H. 4536, An Act financing the production and preservation of housing for low and moderate income residents
Enacted May 23, 2018
Missouri S.B. 590, An Act to amend 238.17 (2) of the statutes; Relating to: the limit on tax credits that may be certified under the historic rehabilitation tax credit
Engrossed May 18, 2018
Wisconsin S.B. 668, the limit on tax credits that may be certified under the historic rehabilitation tax credit
Enacted April 17, 2018
New York A.B. 9509, relates to the credit for rehabilitation of historical properties
March 30, 2018
Introduced
Illinois H.B. 5730, creates the Bicentennial Mississippi River Region Redevelopment Historic Tax Credit Act
Introduced March 5, 2018
New Jersey 2031, Historic Property Reinvestment Act
Introduced February 26, 2018
New Jersey 1740, Historic Property Reinvestment Act
Introduced February 5, 2018
2017
Enacted
West Virginia H.B. 203, relating generally to tax credits for rehabilitation of historic buildings and structures
Engrossed October 17, 2017
Texas H. 1003, to amend the definition of "eligible costs and expenses" for the rehabilitation of historic structures under the Texas franchise tax credit
Enrolled June 14, 2017
Alabama H.B. 345, to provide state historic rehabilitation tax credit
Enacted May 24, 2017
Virginia S.B. 1034, relating to the historic rehabilitation tax credit
Enacted March 24, 2017
Introduced
Wisconsin A.B. 64, an act relating to state finances and appropriations, constituting the executive budget act of 2017
February 8, 2017
Wisconsin S.B. 30, An act relating to state finances and appropriations, constituting the executive budget act of 2017
February 8, 2017
Michigan S.B. 469, state historic preservation tax credit program
Introduced June 21, 2017
Michigan H.B. 5178
Introduced October 25, 2017
Nevada A.B. 370, Provides for transferable tax credits for the rehabilitation of historic buildings
Introduced March 20, 2017
Arkansas S.B. 253, To amend the Arkansas Historic Rehabilitation Income Tax Credit Act; and to declare an emergency
Introduced March 7, 2017
West Virginia H.B. 2545 relating to increasing the allowable corporation net income tax credit for qualified rehabilitated buildings investments
Introduced February 20, 2017
Tennessee S.B. 1040, an act to amend Tennessee Code Annotated, Title 56, Chapter 4, relative to incentives for the rehabilitation of historic structures
Introduced February 16, 2017
Mississippi H.B. 1314, authorizes an income tax credit for costs and expenses incurred for the rehabilitation of certain historic structures
Introduced January 24, 2017
Oklahoma S.B. 556, amendment relating to credits for qualified rehabilitation expenditures
Introduced January 24, 2017
Virginia S.B. 1540, relating to the expiration of certain tax credits
Introduced January 20, 2017
Missouri S.B. 6, to enact three new sections relating to historic buildings, with an emergency clause
Introduced January 18, 2017
Virginia S.B. 1485, relating to the expiration of certain tax credits
Introduced January 17, 2017
Missouri S.B. 226, to enact in lieu thereof 22 new sections relating to the transferability of tax credits
Introduced January 6, 2017
Alabama S.B. 262, to provide state historic rehabilitation tax credit
Introduced Feb. 28, 2017
2016
Enacted
Ohio S.B. 235, Catalytic Developments
Enacted December 27, 2017
Illinois S.B. 1488, Rehabilitation Costs; Qualified Historic Properties; River Edge Redevelopment Zone
Enacted December 20, 2016
Maryland S.B. 759, Heritage Structure Rehabilitation Tax Credit
Enrolled May 19, 2016
Mississippi S.B. 2922, Historic Tax Credit and Mississippi Small Business Investment Act
Enrolled May 12, 2016
Louisiana SCR-8, Clarifies the Intent of Act 108
Enacted Match 2, 2016
Introduced
Oklahoma S.B. 977, Fiscal Responsibility Moratorium Act
Introduced February 9, 2016
Michigan H.B. 5232, Local Historic Districts Act
Introduced January 26, 2016
Alabama H.B. 62, to extend the state historic tax credit until 2022
Introduced Feb. 2, 2016
2015
Enacted
Louisiana H. 387, extends the sunset of the tax credit for the rehabilitation of historic structures for nonresidential property and provides eligibility requirements
Enacted June 19, 2015
Texas H.B. 3230, relating to the determination of eligible costs and expenses for purposes of the franchise tax credit for the rehabilitation of
historic structures
Enacted June 17, 2015
South Carolina H. 3725, to amend the South Carolina Historic Rehabilitation Incentives Act
Enacted June 9, 2015
Arkansas S.B. 570, , amends the Arkansas Historic Rehabilitation Income Tax Credit Act to extend the effective date of the Act through 2027 and clarify certain provisions.
Enacted March 24, 2015
Introduced
North Carolina H.B. 152, New Historic Preservation Tax Credit
Introduced March 5, 2015
Alabama H.B. 142,to amend the corporate income tax law to require the operations of all related entities, involved in a unitary business, file one corporate income tax return on a combined basis.
Introduced March 3, 2015
California A.B. 771, add and repeal Sections 38.10, 17053.91, and 23691 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy
Introduced February 25, 2015
Georgia H.B. 308, to revise the tax credit for the rehabilitation of historic structures
Introduced February 12, 2015
North Carolina H.B. 89, Omnibus Economic Development Improvements
Introduced February 12, 2015
Ohio Sub. H.B. No. 64 to Main Operating Budget FY 2016-2017, to prevent issuance of a rehabilitation tax credit certificate on or after July 1, 2015
Introduced February 11, 2015
2014
California A.B. 1999, an act to add and repeal sections 17053.86 and 23686 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy
Enrolled September 3, 2014
Veto Message (September 29, 2014)
North Carolina S.B. 763, to modify and extend the historic rehabilitation tax credit
Engrossed August 1, 2014
Pennsylvania H.B. 2328, 2014-2015 State Budget
Signed July 11, 2014
Louisiana H.B. 824, to amend and reenact R.S. 47:6019(A)(2)(c) and (3)(b)(i)(cc), relative to the rehabilitation
of historic structures
Enacted June 23, 2014
Ohio H.B. 483, state historic tax credit (additional tax relief)
Engorssed June 16, 2014
Colorado H.B. 14-1311, Colorado Job Creation and Main Street Revitalization Act
Enacted May 14, 2014
Alabama H.B. 509, to clarify that tax credits are awarded on a calendar year basis
Enrolled May 6, 2014
Iowa H.F. 2453, relating to the administration of the historic preservation tax credit program
Enrolled April 25, 2014
Nebraska L.B. 191,to adopt the Nebraska Job Creation and Mainstreet Revitalization Act
Enrolled April 17, 2014
Mississippi H.B. 787, to authorize the issuance of $5 million of state general obligation bonds for the purpose of providing funds for the Mississippi Community Heritage Preservation Fund
Enrolled April 8, 2014
Kentucky H.B. 445, an act relating to fiscal matters, making an appropriation therefor, and declaring an emergency
Introduced February 24, 2014
Tennessee H.B. 1474, an act to amend Tennessee Code Annotated, relative to tax credits for the rehabilitation of
historic structures
Introduced January 15, 2014
S.B. 1723, an act to amend Tennessee Code Annotated, relative to tax credits for the rehabilitation of historic structures
Introduced January 16, 2014
Indiana H.B. 1215, a bill for an act concerning taxation
Enacted April 1, 2014
Missouri H.B. 1498, revises the total amount that may be annually authorized on several tax credit programs and extends the expiration date on specified tax credits
Introduced Jan. 28, 2014
Illinois S. 1962, to establish the Pullman National Historical Park in the State of Illinois as a unit of the National Park System, and for other purposes
Introduced January 27, 2014
Kentucky H.B. 258, an act relating to local taxation
Introduced January 12, 2014
2013
Maine L.D. 1661, an act to clarify the provisions of a historic preservation tax credit
Introduced December 23, 2013
Committee amendment to clarify maximum credit allowance
Wisconsin A.B. 4, relating to increasing the amount of the supplement to the federal historic rehabilitation tax credit
Introduced December 11, 2013
Massachusetts H. 3799, an act to protect historic buildings from fire
Introduced Nov. 6, 2013
South Carolina H. 3093, to amend the Code of Laws to enact the "South Carolina Abandoned Buildings Revitalization Act"
Enacted June 18, 2013
Louisiana H.B. 630, provides for the transferability of the income tax credit for the rehabilitation of historic commercial structures
Introduced April 1, 2013
Texas H.B. 500, relating to the computation of the franchise tax, including certain exclusions from the tax
Introduced March 19, 2013
Rhode Island H 6060, relating to taxation of historic structures
Introduced May 1, 2013
House Republican Staff Analysis
Submitted May 1, 2013
Passed Senate
Enrolled May 8, 2013
Wisconsin S.B. 132, increasing the amount of the supplement to the federal historic rehabilitation tax credit
Introduced on April 5, 2013
Winsconsin A.B. 147, increasing the amount of the supplement to the federal historic rehabilitation tax credit
Introduced april 15, 2013
Minnesota H.F. 677, Historic Structure Rehabilitation Credit
Introduced February 18, 2013
Alabama H.B. 140, to provide an income tax credit against the tax liability of the taxpayer for the rehabilitation, preservation, and development of historic structures
Introduced on February 5, 2013
Regulations
September 1, 2013
Georgia H.B. 308, Revise Historic Buildings Tax Credit
Introduced on February 11, 2013
Hawaii H.B. 1422, Historic Preservation Income Tax Credit
Introduced January 24, 2013
Missouri S.B. 120, Missouri Export Incentive Act
Introduced January 9, 2013
Senate Committee Substitute, restricts historic rehabilitation tax credit and low income housing tax credit; eliminates Neighborhood Preservation Act and Self-Employed Health Insurance tax credit; provides for Brownfield credits; creates Missouri Export Incentive Act and data storage centers tax incentives
Passed Senate Committee February 13, 2013
New York 2013-2014 Budget and Management Plan
Introduced January 22, 2013
Indiana H.B. 1318, transfers administration of the historic rehabilitation tax credit from the division of historic preservation and archeology of the department of natural resources to the office of community and rural affairs (office)
Introduced January 17, 2013
Indiana S.B. 4, a bill for an act to amend the Indiana Code concerning local government
Introduced January 7, 2013
Missouri, S.B. 163, reauthorizes certain benevolent tax credits, prohibits further authorization of certain tax credits, and modifies historic preservation and low-income housing tax credits
Introduced January 17, 2013
Nebraska L.B. 191, to adopt the Nebraska Job Creation and Mainstreet Revitalization Act
Introduced January 14, 2013
Missouri S.B. 32, modifies the low-income housing and historic preservation tax credit programs and requires any increase in revenue to be applied to a decrease in the individual income tax rate
Introduced January 9, 2013
Missouri S.B. 5, modifies several provisions regarding tax credits and the corporate income tax
Introduced January 9, 2013
2012
Massachusetts H. 4352, an act relative to infrastructure investment, enhanced competitiveness and economic growth
Enrolled July 30, 2012
Pennsylvania S.B. 1466, 2012-13 appropriations
Enacted June 30, 2012
Ohio S.B. 314, extends eligibility for the historic rehabilitation tax credit to qualified lessees of historic buildings
Enacted June 26, 2012
Pennsylvania H.B. 761, establishes the Historic Preservation Incentive Act
Enacted July 2, 2012
Iowa H.F. 2465, to adjust partnership rules for claiming the historic preservation tax credit
Enacted May 25, 2012
Massachusetts H.B. 4119, an act relative to infrastructure investment, enhanced competitiveness and economic growth in the Commonwealth
Engrossed May 23, 2012
Missouri H.B. 1865, to change the laws regarding economic development incentives
Substituted May 16, 2012
Oklahoma S.B. 1230, an act relating to income tax
Substituted May 15, 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
Michigan S.B. 1037, an Amendment to 2007 Public Act 36 to meet deficiencies in funds
Introduced March 22, 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 S. 6134, to increase the maximum award available under the historic preservation tax credit
Introduced January 4, 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
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
Arkansas Act 498, to encourage and foster economic development and revitalize communities by allowing a tax credit for the rehabilitation of historic structures located in Arkansas
Introduced March 5, 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
2008
Colorado Historic Property Preservation Credit (CRS 39-22-514)
2005
Kentucky H.B. 272, Historic Preservation Tax Credit
Introduced February 18, 2005
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