2015
Regular Session
Historic property income tax credit; increase maximum amount of credits available and extend time within which taxpayers may be eligible to receive.
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 INCREASE THE MAXIMUM AGGREGATE AMOUNT OF TAX CREDITS THAT MAY BE AWARDED; TO PROVIDE THAT THE TAX CREDIT SHALL APPLY TO TAXPAYERS WHO HAVE BEEN ISSUED A CERTIFICATE EVIDENCING THE ELIGIBLE CREDIT BEFORE DECEMBER 31, 2030, OR WHO, BEFORE DECEMBER 31, 2030, 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, 2030; AND FOR RELATED PURPOSES.
03/28/15 at 20:07
H
B
155
House Bill 155
HB 155
H
Dead
Revenue
Yes
Three/Fifths
July 1, 2015
Ways and Means
F
../../House_cmtes/WM.xml
Finance
F
../../Senate_cmtes/FI.xml
Gunn
../../House_authors/Gunn.xml
A
../../code_sections/027/00070022_31.xml
1
01/12 (H) Referred To Ways and Means
2
02/17 (H) Title Suff Do Pass
3
02/17 (H) Passed
../../../../2015/pdf/votes/house/0430025.pdf
4
02/18 (H) Transmitted To Senate
5
02/19 (S) Referred To Finance
6
03/16 (S) Title Suff Do Pass As Amended
7
03/17 (S) Amended
8
03/17 (S) Passed As Amended
../../../../2015/pdf/votes/senate/0710068.pdf
9
03/18 (S) Returned For Concurrence
10
03/18 (H) Decline to Concur/Invite Conf
11
03/23 (H) Conferees Named Smith (39th),Mayo,Lamar
12
03/27 (S) Conferees Named Fillingane,Ward,Polk
13
03/28 (H) Died In Conference
../../../../documents/2015/pdf/HB/0100-0199/HB0155PS.pdf
../../../../documents/2015/dt/HB/0100-0199/HB0155PS.pdf
../../../../documents/2015/html/HB/0100-0199/HB0155PS.htm
../../../../documents/2015/pdf/HB/0100-0199/HB0155IN.pdf
../../../../documents/2015/dt/HB/0100-0199/HB0155IN.pdf
../../../../documents/2015/html/HB/0100-0199/HB0155IN.htm
../../../../documents/2015/pdf/HB/0100-0199/HB0155PS.pdf
../../../../documents/2015/dt/HB/0100-0199/HB0155PS.pdf
../../../../documents/2015/html/HB/0100-0199/HB0155PS.htm
Amendment Report for House Bill No. 155
../../../../documents/2015/pdf/sam/Amendment_Report_for_HB0155.pdf
../../../../documents/2015/dt/sam/Amendment_Report_for_HB0155.pdf
../../../../../documents/2015/html/sam/Amendment_Report_for_HB0155.htm
Committee Amendment No 1
Adopted
../../../../documents/2015/pdf/sam/HB0155_S_Cmte_Amend_01.pdf
../../../../documents/2015/dt/sam/HB0155_S_Cmte_Amend_01.pdf
../../../../../documents/2015/html/sam/HB0155_S_Cmte_Amend_01.htm
Voice Vote
N
../../../../documents/2015/pdf/fiscalnotes/HB0155.pdf