AB 771 (Atkins)

Personal income and corporation taxes: credits: rehabilitation.

2015

Description:

The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws. This bill would allow to a taxpayer that receives a tax credit reservation a credit against those taxes for each taxable year beginning on or after January 1, 2016, and before January 1, 2024, in an amount, determined in modified conformity with a specified section of the Internal Revenue Code, for rehabilitation of certified historic structures and, under the Personal Income Tax Law, for a qualified residence.

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Personal income and corporation taxes: credits: rehabilitation.