A bill for an act relating to the historic preservation tax credit available against the individual and corporate income taxes, the franchise tax, and the insurance premiums tax.

SF 44 extends the deadline for claiming historic preservation tax credits from January 1, 2023, to July 1, 2023. It ensures taxpayers who received credits before July 1, 2023, can still apply them against individual/corporate income taxes, franchise tax, or insurance premiums tax. The bill expands an existing provision protecting pre-July 2023 credits from changes to refundability rules established by prior legislation. It does not alter the credit amount or future refundability terms.