SB 961
Modifies the Historic Preservation Tax Credit
Sponsor:
LR Number:
4795S.01I
Committee:
Last Action:
12/1/2025 - Prefiled
Journal Page:
Title:
Effective Date:
August 28, 2026

Current Bill Summary

SB 961 - This act modifies the definition of "applicable percentage" for the purpose of determining the value of a historic preservation tax credit by providing that the applicable percentage for the rehabilitation of a property that is a historic school shall be 35%.

Additionally, current law limits the total amount of historic preservation tax credits that may be authorized in a fiscal year, with an exception for projects that receive less than $275,000. This act increases such amount to $495,000.

JOSH NORBERG

Amendments

No Amendments Found.