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NY A03194

Bill

Status

Introduced

1/22/2015

Primary Sponsor

Michael Fitzpatrick

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Origin

Assembly

2015-2016 General Assembly

AI Summary

  • Removes the requirement that a qualified historic home must be located within a targeted area residence (as defined by federal tax code section 143(j)) or in a census tract at or below 100 percent of state median family income
  • Maintains existing requirements that qualified historic homes must be certified historic structures that are substantially rehabilitated, owned in whole or part by the taxpayer, and where the taxpayer resides during the taxable year the credit is claimed
  • Takes effect immediately upon enactment

Legislative Description

Alters the definition of a qualified historic home for the purposes of the historic homeownership rehabilitation credit.

Last Action

held for consideration in ways and means

6/14/2016

Committee Referrals

Ways and Means1/22/2015

Full Bill Text

No bill text available