1.1 	A bill for an act
1.2 	relating to taxation; individual income; corporate franchise; repealing the sunset 
1.3 	for the credit for historic structure rehabilitation and reviving expired provisions;
1.4 	repealing Minnesota Statutes 2022, section 290.0681, subdivision 10.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. REPEAL OF EXPIRATION AND REVIVAL OF EXPIRED PROVISIONS.
 1.7 	(a) Minnesota Statutes 2022, section 290.0681, subdivision 10, is repealed.
1.8 	(b) The expired provisions of Minnesota Statutes, section 290.0681, subdivisions 1 to 
1.9 	9, are revived and reenacted.

1.10 	EFFECTIVE DATE. Paragraph (a) is effective the day following final enactment. 
1.11 	Paragraph (b) is effective for applications for allocation certificates submitted after June 
1.12 	30, 2023.

APPENDIX 

Repealed Minnesota Statutes: 23-02343 

290.0681 CREDIT FOR HISTORIC STRUCTURE REHABILITATION.Subd. 10.Sunset. 
This section expires after fiscal year 2022, except that the office's authority to issue credit certificates under subdivision 4 based on allocation certificates that were issued before fiscal year 2023 remains in effect through 2025, and the reporting requirements in subdivision 9 remain in effect through the year following the year in which all allocation certificates have either been canceled or resulted in issuance of credit certificates, or 2026, whichever is earlier.