2014
Regular Session
Historic property income tax credit; authorize the transfer, sale or assignment of the credit.
AN ACT TO AMEND SECTION 27-7-22.31, MISSISSIPPI CODE OF 1972, WHICH AUTHORIZES AN INCOME TAX CREDIT FOR COSTS AND EXPENSES INCURRED FOR THE REHABILITATION OF CERTAIN HISTORIC STRUCTURES TO AUTHORIZE THE TRANSFER, SALE OR ASSIGNMENT OF SUCH INCOME TAX CREDITS; TO PROVIDE THAT THE CREDIT SHALL APPLY TO TAXPAYERS WHO HAVE BEEN ISSUED A CERTIFICATE EVIDENCING THE ELIGIBLE CREDIT BEFORE DECEMBER 31, 2029, OR WHO, BEFORE DECEMBER 31, 2029, HAVE RECEIVED A DETERMINATION IN WRITING FROM THE MISSISSIPPI DEPARTMENT OF ARCHIVES AND HISTORY, THAT THE REHABILITATION IS CONSISTENT WITH THE HISTORIC CHARACTER OF THE PROPERTY AND THAT THE PROPERTY MEETS THE UNITED STATES SECRETARY OF THE INTERIOR'S STANDARDS FOR REHABILITATION AND WHO ARE ISSUED A CERTIFICATE EVIDENCING THE ELIGIBLE CREDIT ON OR AFTER DECEMBER 31, 2029; AND FOR RELATED PURPOSES.
03/04/14 at 17:29
H
B
1435
House Bill 1435
HB 1435
H
Dead
General Bill/Constitutional Amendment
No
Three/Fifths
Passage
Ways and Means
F
../../House_cmtes/WM.xml
Finance
T
../../Senate_cmtes/FI.xml
Gunn
../../House_authors/Gunn.xml
A
../../code_sections/027/00070022_31.xml
1
01/20 (H) Referred To Ways and Means
2
02/04 (H) Title Suff Do Pass
3
02/07 (H) Passed
../../../../2014/pdf/votes/house/0320029.pdf
4
02/10 (H) Transmitted To Senate
5
02/17 (S) Referred To Finance
6
03/04 (S) Died In Committee
../../../../documents/2014/pdf/HB/1400-1499/HB1435PS.pdf
../../../../documents/2014/dt/HB/1400-1499/HB1435PS.pdf
../../../../documents/2014/html/HB/1400-1499/HB1435PS.htm
../../../../documents/2014/pdf/HB/1400-1499/HB1435IN.pdf
../../../../documents/2014/dt/HB/1400-1499/HB1435IN.pdf
../../../../documents/2014/html/HB/1400-1499/HB1435IN.htm
../../../../documents/2014/pdf/HB/1400-1499/HB1435PS.pdf
../../../../documents/2014/dt/HB/1400-1499/HB1435PS.pdf
../../../../documents/2014/html/HB/1400-1499/HB1435PS.htm
N
../../../../documents/2014/pdf/fiscalnotes/HB1435.pdf