1.1 	A bill for an act
1.2 	relating to taxation; income and franchise; historic preservation and job creation; 
1.3 	extending the sunset on the historic structure rehabilitation tax credit;amending 
1.4 	Minnesota Statutes 2012, section 290.0681, subdivision 10.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2012, section 290.0681, subdivision 10, is amended to 
1.7 	read:
1.8 		Subd. 10.Sunset. This section expires after fiscal year 2015 2022, except that 
1.9 	the office's authority to issue credit certificates under subdivision 4 based on allocation 
1.10 	certificates that were issued before fiscal year 2016 2023 remains in effect through 2018
1.11 	 2025, and the reporting requirements in subdivision 9 remain in effect through the year 
1.12 	following the year in which all allocation certificates have either been canceled or resulted 
1.13 	in issuance of credit certificates, or 2019 2026, whichever is earlier.

1.14 	EFFECTIVE DATE. This section is effective the day following final enactment.