This bill extends the sunset date of the state historic structure rehabilitation credit from fiscal year 2015 to fiscal year 2022.  The State Historic Preservation Office is authorized through 2024 to issue credit certificates based on allocation certificates issued before fiscal year 2022.  Under current law, the Minnesota Historical Society is required to report the economic impact of the historic structure rehabilitation credit or grant to the chairs and ranking minority members of the Senate and House tax committees.  Under this bill, this requirement is extended through 2025, or the year after the year all allocation certificates have been cancelled or resulted in credit certificates, whichever is earlier.

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