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HB452 ENGROSSED
Page 0
HB452
JP1TEYF-2
By Representative Pringle
RFD: Ways and Means Education
First Read: 12-Feb-26
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First Read: 12-Feb-26
A BILL
TO BE ENTITLED
AN ACT
Relating to the state income tax credit for the
rehabilitation of qualified historic structures; to amend
Sections 40-9F-31 through 40-9F-33, and Section 40-9F-36, Code
of Alabama 1975, to extend the income tax credit through 2032;
to provide further for credit amounts and the definition of
"qualifying structures"; and to make nonsubstantive, technical
revisions to update existing code language to current style.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. Sections 40-9F-31 through 40-9F-33 and
Section 40-9F-36, Code of Alabama 1975, are amended to read as
follows:
"§40-9F-31
As used in this article, the following terms have the
following meanings:
(1) CERTIFIED HISTORIC STRUCTURE. A property located in
this state which is at least 60 years of age, unless the
structure is a historic structure located within the
boundaries of a National Monument or Park as declared by the
United States Congress or the President of the United States,
in which case the federal age provisions shall apply, and is
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in which case the federal age provisions shall apply, and is
certified by the Alabama Historical Commission as being
individually listed in the National Register of Historic
Places, eligible for listing in the National Register of
Historic Places, or certified by the commission as
contributing to the historic significance of a Registered
Historic District. For applications submitted after June 1,
2023, a property must be 75 years of age.
(2) CERTIFIED REHABILITATION. Repairs or alterations to
a certified historic structure that is certified by the
commission as meeting the U.S. Secretary of the Interior's
Standards for Rehabilitation which meet the requirements of 26
U.S.C. § 47.
(3) COMMISSION. The Alabama Historical Commission or
its successor.
(4) COMMITTEE. The Historic Tax Credit Evaluating
Committee established by this article.
(5) DEPARTMENT. The Alabama Department of Revenue or
its successor.
(6) DISQUALIFYING USE. Any use of a certified historic
structure that is occupied by an owner and used exclusively as
a primary or secondary residence.
(7) OWNER. Any taxpayer filing a State of Alabama
income tax return or any entity that is exempt from federal
income taxation pursuant to 26 U.S.C. § 501, that owns title
to a qualified structure or owns a leasehold interest in a
qualified structure for a term of not less than 39 years. An
owner as defined herein shall not be considered a private user
as defined in Section 40-9A-1.
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as defined in Section 40-9A-1.
(8) QUALIFIED REHABILITATION EXPENDITURES. Any
expenditure as defined under 26 U.S.C. § 47, as amended, and
the related regulations thereunder, and other reasonable
expenses and costs expended in the rehabilitation of a
qualified structure. Qualified rehabilitation expenditures do
not include the cost of acquisition of the qualified
structure, the personal labor by the owner, or any cost
associated with the rehabilitation of an outbuilding of the
qualified structure, unless the outbuilding is certified by
the commission to contribute to the historical significance of
the qualified structure.
(9) QUALIFIED STRUCTURE. Certified historic structures
that are certified by the commission as meeting the
requirements contained in 26 U.S.C. § 47.
(10) REGISTERED HISTORIC DISTRICT. Any district listed
in the National Register of Historic Places and any district
that is either of the following:
a. Designated under Alabama or local law as containing
criteria that substantially achieves the purpose of preserving
and rehabilitating buildings of historic significance to the
district.
b. Certified by the U.S. Secretary of the Interior as
meeting substantially all of the requirements for the listing
of districts in the National Register of Historic Places.
(11) REHABILITATION PLAN. Construction plans and
specifications for the proposed rehabilitation of a qualified
structure in sufficient detail to enable the commission to
evaluate compliance with the standards developed under this
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evaluate compliance with the standards developed under this
article.
(12) RURAL COMMUNITIES. Communities located within
counties of this state that have less than 175,000 in
population based on the most recent federal decennial census.
(12)(13) SUBSTANTIAL REHABILITATION. Rehabilitation For
tax years 2023 through 2027, rehabilitation of a qualified
structure for which the qualified rehabilitation expenditures
exceed 50 percent of the owner's original purchase price of
the qualified structure or twenty-five thousand dollars
($25,000), whichever is greater. For tax years 2028 through
2032, rehabilitation of a qualified structure for which the
qualified rehabilitation expenditures exceed 50 percent of the
owner's original purchase price of the qualified structure or
twenty thousand dollars ($20,000) for qualified structures
located in rural communities and twenty-five thousand dollars
($25,000) for properties located in urban communities,
whichever is greater.
(14) URBAN COMMUNITIES. Communities located within
counties of this state that have greater than 175,000 in
population based on the most recent federal decennial census. "
"§40-9F-32
(a) The commission shall develop standards for the
approval of the substantial rehabilitation of qualified
structures for which a tax credit is sought. The standards
shall: (i) take into account whether the substantial
rehabilitation of a qualified structure is consistent with the
historic character of the structure or of the Registered
Historic District in which the property is located; and (ii)
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Historic District in which the property is located; and (ii)
for tax years 2023 through 20272032, establish a mechanism to
require owners to confirm that the proposed use for the
qualified structure is not a disqualifying use in the
application, and prior to the commission's issuance of the tax
credit certificate for the qualified structure under Section
40-9F-32(d) subsection (d) .
(b) Prior to beginning any substantial rehabilitation
work on a qualified structure, the owner shall submit an
application and rehabilitation plan to the commission and an
estimate of the qualified rehabilitation expenditures under
the rehabilitation plan ;, provided , however, that the owner,
at its own risk, may incur qualified rehabilitation
expenditures no earlier than six months prior to the
submission of the application and rehabilitation plan that are
limited to architectural, engineering, and land surveying fees
and related soft costs and any costs related to the protection
of the qualified structure from deterioration.
(c)(1) The commission shall review the application and
rehabilitation plan to determine that the information
contained therein is complete. If the commission determines
that the application and rehabilitation plan are complete, the
commission shall recommend the project to the committee for
the reservation of a tax credit. If the project is approved
for a tax credit by the committee, the commission shall
reserve, for the benefit of the owner, an allocation for a tax
credit as provided in Section 40-9F-33, and the commission
shall notify the owner in writing of the amount of the
reservation. The reservation of tax credits does not entitle
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reservation. The reservation of tax credits does not entitle
the owner to an issuance of tax credits until the owner
complies with all other requirements of this article for the
issuance of the tax credits. The reservation of tax credits
shall be made by the commission in the order in which the
committee has ranked completed applications and rehabilitation
plans. Reservations of tax credits shall be issued by the
commission within a reasonable time from the filing of a
completed application and rehabilitation plan. Only the
property for which a property address, legal description, or
other specific location is provided in the application shall
be reviewed. Ownership of an entity that is the owner of
property contained in the application shall not be a factor in
the commission's review of the application and no subsequent
change in the ownership structure of such entity shall result
in the loss or rescission of a reservation of tax credits. The
owner shall not be permitted to request the review of another
property for approval in the place of the property contained
in the application. Any application disapproved by the
commission or the committee shall be removed from the review
process, and the commission shall notify the owner in writing
of the decision to remove the application. A disapproved
application may be resubmitted, but shall be deemed to be a
new submission and may be charged a new application fee. In
the event the reservations of tax credits equal the total
amount available for reservations during the tax year, all
owners with applications then awaiting approval or thereafter
submitted shall be notified by the commission that no
additional tax credits shall be granted during that tax year.
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additional tax credits shall be granted during that tax year.
The applications shall remain in active status from the date
of the original application and shall be considered for
recommendations of tax credits in the event that additional
credits become available due to rescission by the commission
or when a new tax year's allocation of tax credits becomes
available.
(2) Owners receiving a reservation of tax credits shall
commence rehabilitation, if rehabilitation has not previously
begun, within 18 months of the date of issuance of the written
notice from the commission to the owner granting the tax
credits. Commencement of rehabilitation shall mean that, as of
the date in which actual physical work contemplated by the
rehabilitation plan submitted with the application has begun,
the owner has incurred no less than 20 percent of the
estimated costs of rehabilitation provided in the application.
Within 36 months of the date of issuance of the written notice
from the commission to the owner granting the tax credit
reservation, the owner must have incurred an additional 50
percent of the estimated costs of rehabilitation provided in
the application. Within 60 months of the date of issuance of
the written notice from the commission to the owner granting
the tax credit reservation, the project must be completed.
Owners receiving a reservation of tax credits shall submit
evidence of compliance with this subsection. If the commission
determines that an owner has failed to comply with the
requirements provided under this section, the reservation of
tax credits for the owner may be rescinded and, if so, the
amount of tax credits shall then be included in the total
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amount of tax credits shall then be included in the total
amount of available tax credits provided for in subsection (c)
of Section 40-9F-33 (c), from which reservations may be
granted. Any owner whose reservation of tax credits are
rescinded shall be notified of the rescission from the
commission and, upon receipt of the notice, may submit a new
application but may be charged a new application fee.
(d) Following the completion of a substantial
rehabilitation of a qualified structure, the owner shall
notify the commission that the substantial rehabilitation has
been completed and shall certify the qualified rehabilitation
expenditures incurred with respect to the rehabilitation plan.
In addition, the owner shall provide the commission with: (i)
a cost and expense certification, prepared by a licensed
certified public accountant that is not an affiliate of the
owner, certifying the total qualified rehabilitation
expenditures and the total amount of tax credits against any
state tax due that is specified in this article for which the
owner is eligible under Section 40-9F-33; and (ii) an
appraisal of the qualified structure prepared by an
independent MAI designated and licensed real estate appraiser.
The commission shall review the documentation of the
rehabilitation and verify its compliance with the
rehabilitation plan. Within For tax years 2023 through 2027,
within 90 days after receipt and approval of the foregoing
documentation from the owner, the commission shall issue a tax
credit certificate in an amount equivalent to the lesser of:
(i) the amount of the tax credit reservation issued for the
project under the provisions of subsection (c); or (ii) 25
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project under the provisions of subsection (c); or (ii) 25
percent of the actual qualified rehabilitation expenditures
for certified historic structures. For tax years 2028 through
2032, within 90 days after receipt and approval of the
foregoing documentation from the owner, the commission shall
issue a tax credit certificate in an amount equivalent to the
lesser of: (i) the amount of the tax credit reservation issued
for the project under the provisions of subsection (c); (ii)
30 percent of the actual qualified rehabilitation expenditures
for certified historic structures located in rural
communities; or (iii) 25 percent of the actual qualified
rehabilitation expenditures for certified historic structures
located in urban communities. In the event the amount of
qualified rehabilitation expenditures incurred by the owner
would result in the issuance of an amount of tax credits in
excess of the amount of tax credits reserved for the owner
under subsection (c), the owner may apply to the commission
for issuance of tax credits in an amount equal to the excess.
Applications for issuance of tax credits in excess of the
amount of tax credits reserved for the owner shall be made on
a form prescribed by the commission and shall represent a
separate certificate that shall be issued, subject to all
provisions regarding priority provided in Section 40-9F-38.
(e) In order to obtain a credit against any state tax
due that is specified in this article, a taxpayer shall file
the tax credit certificate with the taxpayer's Alabama state
tax return.
(f) The department shall grant a tax credit against any
state tax due that is specified in this article to a taxpayer
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state tax due that is specified in this article to a taxpayer
holding the tax credit certificate issued under subsection (d)
or, in the case of a transferee, issued by the department
pursuant to Section 40-9F-33 against any tax due under Chapter
18 in the amount stated on the tax credit certificate. The
department shall have the right to audit and to reassess any
credit improperly obtained by the owner, in accordance with
the Taxpayers' Bill of Rights and the Uniform Revenue
Procedures contained in Chapter 2A ;, provided , however that
only the owner initially awarded the tax credit certificate,
and not any subsequent transferee of the tax credit
certificate or person to whom tax credits have been passed
through pursuant to Section 40-9F-33, shall be liable for any
credit improperly obtained by the owner.
(g) For processing the taxpayer's application for a tax
credit, the commission may impose the following application
fees:
(1) For qualified rehabilitation expenses of one
million dollars ($1,000,000) or less, a fee equal to 1 percent
of the qualified rehabilitation expenditures.
(2) For qualified rehabilitation expenses from one
million and one dollars ($1,000,001) to ten million dollars
($10,000,000), a fee equal to fifteen thousand dollars
($15,000).
(3) For qualified rehabilitation expenses over ten
million dollars ($10,000,000), a fee equal to twenty thousand
dollars ($20,000).
(h) Any fees collected by the commission under this
section shall be deposited in the State Treasury to the credit
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section shall be deposited in the State Treasury to the credit
of the commission and all such funds are to be appropriated to
the commission to defray the expenses incurred in carrying out
this article.
(i) The commission shall report to the Legislature in
the third year following passage of this article, and annually
thereafter, on the overall economic activity, usage, and
impact to the state from the substantial rehabilitation of
qualified structures for which tax credits have been allowed.
The information in the reports shall be consistent with the
information required by the Legislature pursuant to, and shall
be provided by the commission to the Legislature in accordance
with, Section 40-1-50, and rules adopted thereunder.
Information provided pursuant to this section is exempt from
the confidentiality provisions of Section 40-2A-10."
"§40-9F-33
(a) The state portion of For tax years 2023 through
2027, any tax credit against the tax imposed by Chapter 18 for
the taxable year in which the reservation is allocated to a
project or the certified rehabilitation is placed in service
shall be equal to 25 percent of the qualified rehabilitation
expenditures for certified historic structures. For tax years
2028 through 2032, any tax credit against the tax imposed by
Chapter 18 for the taxable year in which the reservation is
allocated to a project or the certified rehabilitation is
placed in service shall be equal to: (i) 30 percent of the
qualified rehabilitation expenditures for certified historic
structures located in rural communities; or (ii) 25 percent of
the qualified rehabilitation expenditures for certified
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the qualified rehabilitation expenditures for certified
historic structures located in urban communities. No tax
credit claimed for any certified rehabilitation may exceed
five million dollars ($5,000,000) for all allowable property
types.
(b) There is created within the Education Trust Fund a
separate account named the Historic Preservation Income Tax
Credit Account. The Commissioner of Revenue shall certify to
the Comptroller the amount of income tax credits under this
section and the Comptroller shall transfer into the Historic
Preservation Income Tax Credit Account only the amount from
sales tax revenues within the Education Trust Fund that is
sufficient for the Department of Revenue to use to cover the
income tax credits for the applicable tax year. The
Commissioner of Revenue shall distribute the funds in the
Historic Preservation Income Tax Credit Account pursuant to
this section.
(c) The entire tax credit must be claimed by the
taxpayer for the taxable year in which the reservation is
allocated to a project or the certified rehabilitation is
placed in service. Tax credits shall not be claimed prior to
the taxable year in which the certified rehabilitation is
placed in service. Where the taxes owed by the taxpayer are
less than the tax credit, the taxpayer shall be entitled to
claim a refund for the difference. In the event that any
additional credit is allocated to the taxpayer for a given
project, the additional credit must be claimed in the taxable
year the additional credit is allocated to the taxpayer.
(d)(1) For the tax years 2018 through 2022, the
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(d)(1) For the tax years 2018 through 2022, the
aggregate amount of all tax credits that may be reserved in
any one of such years by the commission and certification of
rehabilitation plans under Section 40-9F-32(c) shall not
exceed twenty million dollars ($20,000,000), plus any amount
of previous reservations of tax credits that were rescinded
under Section 40-9F-32(c) during the tax year. However, if all
of the allowable tax credit amount for any tax year is not
requested and reserved, any unreserved tax credits may be
utilized by the commission in awarding tax credits in
subsequent years; provided, however, that in no event shall a
total of more than two hundred million dollars ($200,000,000)
be reserved by the commission during the period from May 25,
2017, through December 31, 2022, pursuant to this article.
Applications shall not be received by the commission after the
Historic Tax Credit Evaluating Committee has ranked projects
with a total amount exceeding two hundred million dollars
($200,000,000).
(2) For the tax years 2023 through 2027, the aggregate
amount of all tax credits that may be reserved in any one of
such years by the commission and certification of
rehabilitation plans under Section 40-9F-32(c) shall not
exceed twenty million dollars ($20,000,000), plus any amount
of previous reservations of tax credits that were rescinded
under Section 40-9F-32(c) during the tax year. However, if all
of the allowable tax credit amount for any tax year is not
requested and reserved, any unreserved tax credits may be
utilized by the commission in awarding tax credits in
subsequent years ;, provided , however, that in no event shall a
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subsequent years ;, provided , however, that in no event shall a
total of more than two hundred million dollars ($200,000,000)
be reserved by the commission during the period from May 25,
2017, through December 31, 2027, pursuant to this article.
(3) For the tax years 2028 through 2032, the aggregate
amount of all tax credits that may be reserved in any one of
such years by the commission and certification of
rehabilitation plans under Section 40-9F-32(c) shall not
exceed twenty million dollars ($20,000,000), plus any amount
of previous reservations of tax credits that were rescinded
under Section 40-9F-32(c) during the tax year. However, if all
of the allowable tax credit amount for any tax year is not
requested and reserved, any unreserved tax credits may be
utilized by the commission in awarding tax credits in
subsequent years, provided that in no event shall a total of
more than three hundred million dollars ($300,000,000) be
reserved by the commission during the period from May 25,
2017, through December 31, 2032, pursuant to this article.
(3)(4) For tax years 2023 through 20272032, no tax
credits shall be reserved for qualified structures the end use
of which is proposed to be a disqualifying use.
(4)(5) For purposes of this article, "tax year" shall
mean calendar year.
(5)(6) In addition to the limits in subdivision s (2)
and (3) , for tax years 2024 through 20272032, the commission
may utilize an additional amount up to a total of five million
dollars ($5,000,000) to reduce the backlog of qualified
applications.
(e) Of the annual amount of the tax credits provided
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(e) Of the annual amount of the tax credits provided
for in subsection (d), 40 percent shall be reserved to
taxpayers with a certified rehabilitation project located in a
county in which the population does not exceed 175,000
according to the most recent federal decennial census. In the
event applications are not received and credits are not
allocated for projects in these areas by the close of the
third quarter of the program year, the funds may revert for
allocations of other project applications.
(f) Tax credits granted to a partnership, a limited
liability company, S corporations, trusts, or estates, shall
be claimed at the entity level and shall not pass through to
the partners, members, or owners.
(g) All or any portion of the income tax credits under
this section and Section 40-9F-32 shall be transferable and
assignable, subject to any notice and verification
requirements to be determined by the department, without the
requirement of transferring any ownership interest in the
qualified structure or any interest in the entity which owns
the qualified structure. Any tax credits transferred shall be
at a value of at least 85 percent of the present value of the
credits. However, once a credit is transferred, only the
transferee may utilize the credit and the credit may not be
transferred again. A transferee of the tax credits may use the
amount of tax credits transferred to offset any income tax
under Chapter 18. The entire tax credit must be claimed by the
transferee for the taxable year in which the reservation is
allocated to a project or the certified rehabilitation is
placed in service. When the taxes owed by the transferee are
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placed in service. When the taxes owed by the transferee are
less than the tax credit, the transferee shall be entitled to
claim a refund for the difference. The department shall adopt
a form transfer statement to be filed by the transferor with
the department prior to the purported transfer of any credit
issued under this article. The transfer statement form shall
include the name and federal taxpayer identification number of
the transferor and each transferee listed therein along with
the amount of the tax credit to be transferred to each
transferee listed on the form. The transfer statement form
shall also contain any other information as the department may
from time to time reasonably require. For each transfer, the
transferor shall file: (1)(i) a completed transfer statement
form; (2)(ii) a copy of the tax credit certificate issued by
the commission documenting the amount of tax credits which the
transferor intends to transfer; (3)(iii) a copy of the
proposed written transfer agreement; and (4)(iv) a transfer
fee payable to the department in the amount of one thousand
dollars ($1,000) per transferee listed on the transfer
statement form. The transferor shall file with the department
a fully executed copy of the written transfer agreement with
each transferee within 30 days after the completed transfer.
Filing of the written transfer agreement with the department
shall perfect the transfer with respect to the transferee.
Within 30 days after the department's receipt of the fully
executed written transfer agreement, the department shall
issue a tax credit certificate to each transferee listed in
the agreement in the amount of the tax credit so transferred.
The certificate shall be used by the transferee in claiming
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The certificate shall be used by the transferee in claiming
the tax credit pursuant to subsections (e) and (f) of Section
40-9F-32 (e) and (f) . The department may adopt additional rules
as are necessary to permit verification of the ownership of
the tax credits, but shall not adopt any rules which unduly
restrict or hinder the transfer of the tax credits."
"§40-9F-36
The tax credits authorized by this article for the
substantial rehabilitation of qualified structures shall not
be available to owners of qualified structures that submit an
application and rehabilitation plan after December 31,
20272032. No action or inaction on the part of the Legislature
shall reduce or suspend the tax credits authorized by this
article in any past or future calendar year with respect to a
qualified structure if the owner thereof submits an
application and rehabilitation plan with the commission and
the commission reserves an allocation for a tax credit on or
prior to December 31, 20272032, even if the qualified
structure is placed into service after December 31, 20272032,
and shall not affect the owner of a qualified structure if the
commission has reserved an allocation for a tax credit on or
prior to December 31, 20272032. Notwithstanding any other
provision of this chapter, any application received by the
commission, other than an application for a qualified
structure the end use of which is proposed to be a
disqualifying use, in active status on the ranking list of the
Historic Tax Credit Evaluating Committee or granted a tax
allocation reservation prior to May 14, 2021 the effective date
of this article , shall remain on the ranking list or in
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of this article , shall remain on the ranking list or in
reservation status and shall receive a tax credit allocation
reservation or a tax credit allocation, as the case may be,
when additional credits become available , including in any tax
year commencing after 2022 ."
Section 2. This act shall become effective on October
1, 2026.
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HB452 Engrossed
Page 19
1, 2026.
House of Representatives
Read for the first time and referred
to the House of Representatives
committee on Ways and Means
Education
................12-Feb-26
Read for the second time and placed
on the calendar:
1 amendment
................19-Feb-26
Read for the third time and passed
as amended
Yeas 101
Nays 0
Abstains 4
................05-Mar-26
John Treadwell
Clerk
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