Relating to awarding historic preservation tax credits to rehabilitate vacant school buildings or other public buildings into child care facilities

Temas:Taxes Child care Tax credits & incentives

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Dónde está ahora

Hecho: Presentado12 de febrero de 2020
Hecho: Subcomité18 de febrero de 2020
Se detuvo: Comité del SenadoMurió al terminar la Asamblea General
Sigue: Lo aprueba el Senado
Sigue: Comité de la Cámara
Sigue: Lo aprueba la Cámara
Sigue: A gobernador(a)
Sigue: Firmado como ley

Murió al terminar la sesión La sesión de 2020 terminó el 14 de junio de 2020, la última sesión ordinaria de la Asamblea General. Los proyectos que no pasaron por ambas cámaras murieron. ¿Qué es el embudo (funnel)?

Qué contiene

La explicación oficial está en inglés; todavía no hay resumen en palabras sencillas.

1. Under the bill, a project is eligible for historical preservation tax credits under Code chapter 404A if the project is for the rehabilitation of a vacant school building or other public building into a child care facility, and meets the physical criteria and standards for rehabilitation established by the department of cultural affairs by rule. The bill specifies that a building qualifies as a vacant building if the building is scheduled to become vacant within one year of the date of the application for historic preservation tax credits.

Lea la explicación completa

Currently, historic preservation tax credits awards shall not exceed $45 million in any one fiscal year under most circumstances. Of the aggregate amount of historic preservation tax credits eligible to be awarded in any one fiscal year, the bill requires that percent of the aggregate amount of such tax credits shall be allocated for purposes of qualified rehabilitation projects to rehabilitate vacant school buildings or other public buildings into child care facilities. If by March of a fiscal year the entire percent of the tax credits is not awarded, the remaining tax credits shall be available to any other eligible applicants.

Texto completo del proyecto (en inglés)¹

Senate subcommittee

Named February 18, 2020. It hasn’t reported yet.

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Lo que cambia del Código de Iowa (Iowa Code)

Modifica§404A.1 §404A.4

Cómo funciona el Código²

Cabildeo

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