AN ACT RELATING TO TAXATION -- HISTORIC PRESERVATION TAX CREDITS 2013

Summary

The bill revises the definitions used in Rhode Island’s historic preservation tax credit program, adding clearer terms for affordable housing, certified historic structures, and qualified rehabilitation costs. It applies to owners, developers, contractors, and other parties working on historic properties, shaping who can claim the credit. The changes are intended to better target tax incentives toward preserving historic buildings while supporting affordable housing goals.

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