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Office of the Revisor of Statutes

HF 2083

as introduced - 93rd Legislature (2023 - 2024) Posted on 02/20/2023 12:20pm

KEY: stricken = removed, old language.
underscored = added, new language.
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Engrossments
Introduction Posted on 02/20/2023

Current Version - as introduced

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A bill for an act
 relating to taxation; income; repealing the sunset for the historic structure
rehabilitation credit and reviving and reenacting expired provisions; allowing an
extension for certain projects to apply for the credit; repealing Minnesota Statutes
2022, section 290.0681, subdivision 10.

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

Section 1. new text begin HISTORIC STRUCTURE REHABILITATION CREDIT; SPECIAL
PROVISION.
new text end

new text begin For the purposes of the credit under Minnesota Statutes, section 290.0681, projects that
have started rehabilitation work after June 30, 2022, and before July 1, 2023, that otherwise
meet all other requirements of Minnesota Statutes, section 290.0681, subdivision 3, may
be eligible for the credit if the application is received within 60 days of July 1, 2023.
 new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
 new text end

Sec. 2. new text begin HISTORIC STRUCTURE REHABILITATION CREDIT; REVIVAL AND
REENACTMENT OF EXPIRED PROVISIONS.
new text end

new text begin The expired provisions of Minnesota Statutes, section 290.0681, subdivisions 1 to 9,
are revived and reenacted.
 new text end

new text begin EFFECTIVE DATE; APPLICATION. new text end

new text begin This section is effective the day following
final enactment and applies to applications for allocation certificates submitted beginning
July 1, 2023.
 new text end

Sec. 3. new text begin REPEALER.
new text end

new text begin Minnesota Statutes 2022, section 290.0681, subdivision 10, new text end new text begin is repealed.
 new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
 new text end

APPENDIX

Repealed Minnesota Statutes: 23-02838

290.0681 CREDIT FOR HISTORIC STRUCTURE REHABILITATION.

Subd. 10.

Sunset.

This section expires after fiscal year 2022, except that the office's authority to issue credit certificates under subdivision 4 based on allocation certificates that were issued before fiscal year 2023 remains in effect through 2025, 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 2026, whichever is earlier.