Alabama HB 253: Relating to taxation; to amend Sections 40-9F-31, 40-9F-33, and 40-9F-38, Code of Alabama 1975; to further provide certain age restrictions for structures to qualify for tax credits; to allow rehabilitation credits to be tied to the year in which the reservation is allocated; to provide for additional rehabilitation credit allocations; to further provide for the membership of the Historic Tax Credit Evaluating Committee and the factors considered by the committee; and to make nonsubstantive, technical revisions to update the existing code language to current style.

Status: Enacted as 2023-522 (as of 2023-06-14)

State: Alabama · Session: 2023rs · Bill: HB 253

Subjects: Taxation

Sponsors: Adline Clarke

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