1.1 	A bill for an act
1.2 	relating to  taxation; individual income and corporate franchise taxes; extending 
1.3 	the sunset for the credit for rehabilitation of historic structures;amending Minnesota 
1.4 	Statutes 2021 Supplement, section 290.0681, subdivision 10.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2021 Supplement, section 290.0681, subdivision 10, is 
1.7 	amended to read:
1.8 		Subd. 10.Sunset. This section expires after fiscal year 2022 2030, except that the office's 
1.9 	authority to issue credit certificates under subdivision 4 based on allocation certificates that 
1.10 	were issued before fiscal year 2023 2031 remains in effect through 2025 2033, and the 
1.11 	reporting requirements in subdivision 9 remain in effect through the year following the year 
1.12 	in which all allocation certificates have either been canceled or resulted in issuance of credit 
1.13 	certificates, or 2026 2034, whichever is earlier.

1.14 	EFFECTIVE DATE. This section is effective the day following final enactment.