Sec. 172.104. QUALIFICATION. An entity is eligible for a credit for eligible costs and expenses incurred in the certified rehabilitation of a certified historic structure as provided by this chapter if: (1) the rehabilitated certified historic structure is placed in service on or after September 1, 2013; (2) the entity has an ownership interest in the certified historic structure in the year during which the structure is placed in service after the rehabilitation; and (3) the total amount of the eligible costs and expenses incurred exceeds $5,000. Transferred, redesignated and amended from Tax Code, Subchapter S, Chapter 171 by Acts 2023, 88th Leg., R.S., Ch. 83 (S.B. 1013 ), Sec. 2, eff. September 1, 2023.
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