Rehabilitation of historical properties credit (Articles 9-A, 22, and 33)

For tax years beginning on or after January 1, 2020, the credit has been expanded to include a qualified rehabilitation project undertaken within a state park, state historic site, or other land owned by the state, that is under the jurisdiction of the Office of Parks, Recreation and Historic Preservation.

[Part U of Chapter 59 of the Laws of 2019; Tax Law §§ 210-B.26, 606(oo), 1511(y)]