DE SB212

Increases the maximum tax credit for certified rehabilitation of owner-occupied historic properties from $20,000 to $30,000.

Allows owner-occupied historic properties to be eligible for multiple certified rehabilitations representing separate phases, with subsequent credit awards made at least 24 months after any preceding award.

Maintains the maximum tax credit for qualifying expenditures by a resident curator at $5,000 per certified rehabilitation.

Makes a technical correction to the existing law by changing "owner occupied" to "owner-occupied" for proper hyphenation.