State HTC Legislation

2018

Enacted

 

Introduced

Missouri SB 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. 
Introduced January 8, 2018

 

2017

Enacted

West Virginia H.B. 203, relating generally to tax credits for rehabilitation of historic buildings and structures
Engrossed October 17, 2017

Illinois S.B. 1783, Provides that all or a portion of the income tax credit awarded for the restoration and preservation of a qualified historic structure located in a River Edge Redevelopment Zone may instead be taken as a credit against privilege and retaliatory taxes paid under the Illinois Insurance Code
Enacted August 18, 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 HB 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 AB 793, 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
December 27, 2017

Wisconsin AB 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

Nevada AB 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 SB 262, to provide state historic rehabilitation tax credit
Introduced Feb. 28, 2017

2016

Enacted

Ohio SB 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

S.B. 720

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

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

Colorado H.B. 14-1311, Colorado Job Creation and Main Street Revitalization Act
March 7, 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

Maryland Expedited Bill 14-13, to amend the law related to the percentage of improvement costs on a historic property that are eligible for a property tax credit; and generally amend the laws governing a tax credit for qualified improvement to historic properties
Introduced June 11, 2013

South Carolina H. 3093, to amend the Code of Laws to enact the "South Carolina Abandoned Buildings Revitalization Act"
Enacted June 18, 2013

Ohio H.B. 135, to amend certain sections and to enact certain sections of the Revised Code to authorize a nonrefundable credit against the income tax and certain business taxes for the rehabilitation of a vacant industrial site
Introduced April 17, 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

Iowa S.F. 436, relating to the historic preservation and cultural and entertainment district tax credit by modifying the total amount of tax credits that may be issued, the definition of substantial rehabilitation costs, and the qualifications for certain projects, and including effective date and applicability provisions.
Introduced April 3, 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

Amendment 707

Amendment1918

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

Coloardo Historic Property Preservation Credit (CRS 39-22-514)

H.B. 08-1033 (Amendments)

2005

Kentucky H.B. 272, Historic Preservation Tax Credit
Introduced February 18, 2005