SB 174

  • Indiana Senate Bill
  • 2023 Regular Session
  • Introduced in Senate
  • Senate
  • House
  • Governor

Indiana historic tax credits.

Abstract

Allows a credit against a qualified taxpayer's state tax liability in an amount equal to either 25% or 30% of the qualified taxpayer's qualified expenses related to the rehabilitation of a qualified historic structure. Provides that, for a qualified taxpayer that is tax exempt under Section 501(c)(3) of the Internal Revenue Code, the credit is equal to 30% of the qualified taxpayer's expenses. Provides that the credit is transferrable and may be carried forward for 10 years, but may not be carried back.

Bill Sponsors (7)

Votes


No votes to display

Actions


Jan 30, 2023

Senate

Senators Melton, Alting, Charbonneau added as coauthors

Jan 26, 2023

Senate

Senator Busch added as third author

Senate

Senator Niezgodski added as coauthor

Senate

Senator Holdman added as coauthor

Jan 09, 2023

Senate

Authored by Senator Dernulc

Senate

First reading: referred to Committee on Appropriations

  • Reading-1
  • Referral-Committee
appropriations

Bill Text

Bill Text Versions Format
Introduced Senate Bill (S) PDF

Related Documents

Document Format
Fiscal Note: SB0174.01.INTR.FN001 PDF

Sources

Data on Open States is updated periodically throughout the day from the official website of the Indiana General Assembly.

If you notice any inconsistencies with these official sources, feel free to file an issue.