1.1 	A bill for an act
1.2 	relating to taxation; individual income and corporate franchise; repealing the sunset 
1.3 	of the historic structure rehabilitation credit;repealing Minnesota Statutes 2020, 
1.4 	section 290.0681, subdivision 10.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1.  REPEALER.
 1.7 	Minnesota Statutes 2020, section 290.0681, subdivision 10, is repealed.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Repealed Minnesota Statutes: 21-01556 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.