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Office of the Revisor of Statutes

Office of the Revisor of Statutes

SF 685

Introduction - 92nd Legislature (2021 - 2022)

Posted on 03/26/2021 10:08 a.m.

KEY: stricken = removed, old language.
underscored = added, new language.
Version List SF685 Authors and Status
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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. new text begin REPEALER.
new text end

new text begin Minnesota Statutes 2020, section 290.0681, subdivision 10, new text end new text begin is repealed.
 new text end

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Repealed Minnesota Statutes: 21-01556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.