Providing an income tax credit for expenditures for historic structure rehabilitation, specifying eligibility; requiring taxpayer application to the state historic preservation office of the Minnesota historical society before starting a historic rehabilitation project, requiring the office to determine the amount of eligible rehabilitation costs, requiring the issuance of eligibility verification certificates and authorizing the office to collect fees for applications for the credit; authorizing and providing for taxpayer election to receive a historic rehabilitation mortgage credit certificate in lieu of the credit; requiring the Minnesota historical society to annually determine the economic impact to the state of the credit and report to the legislature (ra)