Providing an income tax credit for expenditures for historic structure rehabilitation, specifying eligible property and the credit amount; providing for carryback and carryforward; requiring passthrough of credits granted to partnerships, limited liability companies taxed as partnerships or multiple owners; requiring application to the state historic preservation office of the Minnesota historical society before project commencement for certain determinations purposes, requiring issuance of eligibility verification certificates for attachment to income tax returns; authorizing and providing for taxpayer election to receive a historic rehabilitation mortgage credit certificate in lieu of the tax credit; requiring the Minnesota historical society to annually determine the economic impact to the state from the rehabilitation tax credits and report to the legislature (ra)