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SF 685

as introduced - 92nd Legislature (2021 - 2022) Posted on 03/26/2021 10:08am

KEY: stricken = removed, old language.
underscored = added, new language.
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Current Version - as introduced

Line numbers 1.1 1.2 1.3 1.4 1.5
1.6 1.7

A bill for an act
 relating to taxation; individual income and corporate franchise; repealing the sunset
of the historic structure rehabilitation credit; repealing Minnesota Statutes 2020,
section 290.0681, subdivision 10.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1. REPEALER.

Minnesota Statutes 2020, section 290.0681, subdivision 10, is repealed.

APPENDIX

Repealed Minnesota Statutes: 21-01556

290.0681 CREDIT FOR HISTORIC STRUCTURE REHABILITATION.

Subd. 10.

Sunset.

This section expires after fiscal year 2021, except that the office's authority to issue credit certificates under subdivision 4 based on allocation certificates that were issued before fiscal year 2022 remains in effect through 2024, and the reporting requirements in subdivision 9 remain in effect through the year following the year in which all allocation certificates have either been canceled or resulted in issuance of credit certificates, or 2025, whichever is earlier.