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Bill > S00224


NY S00224

NY S00224
Adds certain properties located in a city of one million or more to the definition of a qualified historic home for the historic homeownership rehabilitation credit.


summary

Introduced
01/04/2023
In Committee
05/13/2024
Crossed Over
05/13/2024
Passed
Dead
12/31/2024

Introduced Session

2023-2024 General Assembly

Bill Summary

AN ACT to amend the tax law, in relation to adding certain properties to the definition of a qualified historic home for the historic homeownership rehabilitation credit

AI Summary

This bill adds certain properties located in a city with a population greater than one million, in a qualifying census tract as of January 1, 2017, and owned by the applicant on January 1, 2010, to the definition of a "qualified historic home" for the purposes of the historic homeownership rehabilitation credit. This change allows the owners of these eligible properties to claim the historic homeownership rehabilitation credit, which provides tax benefits for the rehabilitation of historic homes. The bill applies to taxable years beginning on and after January 1, 2024.

Committee Categories

Budget and Finance

Sponsors (3)

Last Action

referred to ways and means (on 05/13/2024)

bill text


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