l9n/ Mississippi

2013 Regular Session

House Bill 1003

Historic property income tax credit; authorize the transfer, sale or assignment of the credit.

Became law as Chapter 504, Laws of 2013, signed April 22, 2013, 91 days after it was filed.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTION 27-7-22.31, MISSISSIPPI CODE OF 1972, WHICH AUTHORIZES AN INCOME TAX CREDIT FOR COSTS AND EXPENSES INCURRED FOR THE REHABILITATION OF CERTAIN HISTORIC STRUCTURES TO INCLUDE IN THE DEFINITION OF THE TERM "CERTIFIED HISTORIC STRUCTURE" PROPERTY THAT HAS BEEN DETERMINED ELIGIBLE FOR THE NATIONAL REGISTER OF HISTORIC PLACES BY THE SECRETARY OF THE UNITED STATES DEPARTMENT OF THE INTERIOR AND WILL BE LISTED WITHIN 30 MONTHS OF CLAIMING THE CREDIT; TO EXPAND THE TYPES OF STRUCTURES THAT ARE INCLUDED IN THE TERM "STRUCTURE IN A CERTIFIED HISTORIC DISTRICT" TO AUTHORIZE TAXPAYERS TO CLAIM THE CREDIT IN PHASES IF CERTAIN CONDITIONS ARE MET; TO PROVIDE THAT A CREDIT RECEIVED PURSUANT TO THIS SECTION IS SUBJECT TO RECAPTURE UNDER CERTAIN CIRCUMSTANCES; TO AUTHORIZE THE GOVERNING AUTHORITIES OF ANY MUNICIPALITY TO GRANT EXEMPTIONS FROM AD VALOREM TAXATION, EXCEPT AD VALOREM TAXATION FOR SCHOOL DISTRICT PURPOSES, FOR IMPROVEMENTS TO OR RENOVATIONS OF EXISTING RESIDENTIAL STRUCTURES OR EXISTING STRUCTURES THAT ARE CONVERTED FOR RESIDENTIAL USE THAT ARE LOCATED IN THE AREAS THAT ARE DESIGNATED AS BLIGHTED BY THE MUNICIPALITY, FOR A PERIOD OF NOT MORE THAN 10 YEARS FROM THE DATE OF THE COMPLETION OF THE IMPROVEMENT TO OR RENOVATION OF THE EXISTING RESIDENTIAL STRUCTURE; AND FOR RELATED PURPOSES.

Sponsors

Who carried the bill in each chamber, and who signed on. Each name leads to the member's page.

In the House of Representatives

1 co-sponsor

Omeria Scott

Its course

January 21 to April 22, 2013, on one scale. In the top row each mark is a day something happened; taller marks are busier days.

Each committee stop sits inside its chamber.

Every action19 actions on 15 days

In the House of RepresentativesJan 21 to Feb 616 days

Ways and MeansJan 21 to Feb 414 days

In the SenateFeb 6 to Mar 1335 days

FinanceFeb 12 to Mar 521 days

Back in the House of RepresentativesMar 13 to Apr 321 days

With the GovernorApr 3 to Apr 2219 days

Amendments

Each amendment offered, and what became of it.

  • Senate committee amendmentPending

  • Senate floor amendmentPending

  • Senate floor amendmentPending

Text

Each version as the Legislature printed it.

l9n doesn't hold this bill's text yet.

What happened

In l9n's words, one line for each step. Every action as the Legislature published it is below.

In the House of Representatives Jan 21 – Feb 6

  1. Referred to the House committee on Ways and Means
  2. Reported from committee in the House: title sufficient, do pass
  3. Passed the House

In the Senate Feb 7 – Mar 13

  1. Sent to the Senate
  2. Referred to the Senate committee on Finance
  3. Reported from committee in the Senate: title sufficient, do pass as amended
  4. Amended in the Senate
  5. Passed the Senate as amended

Back in the House of Representatives Mar 18 – Apr 3

  1. Returned to the House to concur in the Senate's amendments
  2. Declined in the House to concur, and invited a conference
  3. Conferees named in the House: Smith (39th), Rogers (61st) and Martinson
  4. Conferees named in the Senate: Fillingane, Brown and Doty
  5. Conference report filed in the Senate
  6. Conference report filed in the House
  7. Conference report adopted in the House
  8. Conference report adopted in the Senate
  9. Enrolled bill signed in the Senate

To the Governor Apr 3 – Apr 22

  1. Enrolled bill signed in the House
  2. Approved by the Governor
All 19 actions, as published