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CHAPTER 177
CONNECTICUT HISTORICAL COMMISSION
Table of Contents
Sec. 10-320b. (Formerly Sec. 10-321). Appointment, duties and powers. Disclosure to public of location of archaeological sites. Development of model ballot for local historic districts.
Sec. 10-320c. (Formerly Sec. 10-321a). Definitions.
Sec. 10-320d. (Formerly Sec. 10-321b). State grants-in-aid for restoration of historic structures and landmarks.
Sec. 10-320e. (Formerly Sec. 10-321c). Plaques and markers. Freedom Trail.
Sec. 10-320f. (Formerly Sec. 10-321d). Acquisition of historic structures and landmarks by commission. Leases. Fees. Gift shops.
Sec. 10-320g. (Formerly Sec. 10-321e). Placement of markers and monuments by commission.
Sec. 10-320h. (Formerly Sec. 10-321f). Federal contracts and assistance. Gifts, devises and bequests.
Sec. 10-320i. (Formerly Sec. 10-321g). Director, appointment, duties and powers.
Sec. 10-320j. Tax credits for rehabilitation of historic homes.
Sec. 10-321.
Sec. 10-321a.
Sec. 10-321b.
Sec. 10-321c.
Sec. 10-321d.
Sec. 10-321e.
Sec. 10-321f.
Sec. 10-321g.
Sec. 10-320b. (Formerly Sec. 10-321). Appointment, duties and powers. Disclosure to public of location of archaeological sites. Development of model ballot
for local historic districts. (a) The Connecticut Historical Commission shall consist
of twelve members to be appointed by the Governor. On or before January fifth in the
even-numbered years he shall appoint six members for terms of four years each to
replace those whose terms expire. One of such members shall be the State Historian.
Commencing on July 1, 1987, members shall be appointed in accordance with the provisions of section 4-9a. No member shall serve for more than two consecutive full terms
which commence after July 1, 1987. Any member who fails to attend three consecutive
meetings or who fails to attend fifty per cent of all meetings held during any calendar
year shall be deemed to have resigned from office. The Governor shall biennially designate one member of the commission to be chairman. The Governor shall fill any vacancy
for any unexpired portion of the term and he may remove any commissioner as provided
by section 4-12. No compensation shall be received by the members of the commission
but they shall be reimbursed for their necessary expenses.
(b) The commission may (1) study and investigate historic structures and landmarks
in this state and encourage and recommend the development, preservation and marking
of such historic structures and landmarks found to have educational, recreational and
historical significance; (2) prepare, adopt and maintain standards for a state register
of historic places; (3) update and keep current the state historic preservation plan; (4)
administer the National Register of Historic Places Program; (5) assist owners of historic
structures in seeking federal or other aid for historic preservation and related purposes;
(6) cooperate with the Department of Economic and Community Development by furnishing data, historical facts and findings which will enable said department to promote
and publicize the existence of historic structures and landmarks within the state either
of a public nature or operated and maintained by nonprofit organizations; (7) recommend
to the General Assembly the placing and maintaining of suitable markers, memorials
or monuments or other edifices to designate historic structures and landmarks found
to have historical significance; (8) make recommendations to the General Assembly
regarding the development and preservation of historic structures and landmarks owned
by the state; (9) maintain a program of historical, architectural, and archaeological research and development including surveys, excavation, scientific recording, interpretation and publication of the historical, architectural, archaeological and cultural resources
of the state; (10) cooperate with promotional, patriotic, educational and research groups
and associations, with local, state and national historical societies, associations and
commissions, with agencies of the state and its political subdivisions and with the federal
government, in promoting and publicizing the historical heritage of Connecticut; (11)
formulate standards and criteria to guide the several municipalities in the evaluation,
delineation and establishment of historic districts; (12) cooperate with the State Building
Inspector, the Codes and Standards Committee and other building officials and render
advisory opinions and prepare documentation regarding the application of the State
Building Code to historic structures and landmarks if requested by owners of historic
structures and landmarks, the State Building Inspector, the Codes and Standards Committee or other building officials; (13) review planned state and federal actions to determine their impact on historic structures and landmarks; (14) operate the Henry Whitfield
House of Guilford, otherwise known as the Old Stone House, as a state historical museum
and, in its discretion, charge a fee for admission to said museum and account for and
deposit the same as provided in section 4-32; (15) provide technical and financial assistance to carry out the purposes of this chapter; (16) adopt regulations in accordance with
the provisions of chapter 54 for the preservation of sacred sites and archaeological sites,
and (17) inventory state lands to identify sacred sites and archaeological sites. The
commission shall study the feasibility of establishing a state museum of Connecticut
history at an appropriate existing facility.
(c) The Connecticut Historical Commission shall be within the State Library for
administrative purposes only.
(d) Notwithstanding the provisions of this section or section 1-210, the Connecticut
Historical Commission may withhold from disclosure to the public information relating
to the location of archaeological sites under consideration for listing by the State Historical Commission or those listed on the National Register of Historic Places or the state
register of historic places whenever the commission determines that disclosure of specific information would create a risk of destruction or harm to such sites. On and after
July 1, l982, the provisions of this subsection shall not apply to any such site unless the
person who reported or discovered such site has submitted a written statement to the
commission requesting that no disclosure be made. Upon receipt of such statement, the
commission may withhold such information from disclosure until the July first next
succeeding such receipt. Such person may request that a period of nondisclosure be
extended by submitting such statements prior to July first of any year subsequent to 1982.
(e) The Connecticut Historical Commission shall develop a model ballot form to
be mailed by clerks of municipalities on the question of creation of historic districts or
districts as provided for in section 7-147a to 7-147k, inclusive.
(1955, S. 1892d; November, 1955, S. N177; February, 1965, P.A. 221, S. 1; 1971, P.A. 872, S. 202; 1972, P.A. 129,
S. 1; P.A. 73-599, S. 34; P.A. 75-316, S. 19; 75-371, S. 1, 10; P.A. 77-614, S. 284, 305, 610; P.A. 79-607, S. 12; P.A. 81-
286, S. 1, 2; P.A. 82-432, S. 16, 19; P.A. 84-256, S. 3, 17; P.A. 89-368, S. 3; P.A. 91-135, S. 2; P.A. 95-250, S. 1; P.A.
96-211, S. 1, 5, 6; May 9 Sp. Sess. P.A. 02-7, S. 12.)
History: 1965 act included in commission's powers, the power to formulate standards and criteria for evaluation,
delineation and establishment of historic districts; 1971 act revised appointment date to be generally applicable rather to
apply to first appointments and substituted department of environmental protection for state park and forest commission;
1972 act gave commission power to operate Henry Whitfield House as state historical museum; P.A. 73-599 substituted
commissioner of commerce for Connecticut development commission; P.A. 75-316 substituted state library board for state
library committee; P.A. 75-371 substituted "historic structures and landmarks" for "historical sites and places" throughout
section and included powers re standards for Register of Historic Places, state historic preservation plan, National Register
of Historic Places Program, assisting owners of historic structures to obtain preservation aid, program of historical, architectural and archaeological research and development, application of state building code, review of planned actions' impact
on historic structures and landmarks and technical and financial assistance to carry out purposes of chapter; P.A. 77-614
substituted department of economic development for department of commerce and placed commission within education
department for administrative purposes, effective January 1, 1979; P.A. 79-607 included cooperation specifically with
state building inspector and state building code standards committee in Subdiv. (12); P.A. 81-286 added Subsec. (d)
empowering Historical Commission to withhold from public disclosure information re archaeological sites; P.A. 82-432
charged references from state building code standards committee to codes and standards committee; P.A. 84-256 amended
section to provide for appointments in accordance with Sec. 4-9a, limitations on member's terms and attendance requirements and feasibility study re museum of Connecticut history; P.A. 89-368 eliminated obsolete provision in Subsec. (a)
re termination of membership on July 1, 1987, and amended Subsec. (b) by adding Subdiv. (16) authorizing regulations
for the preservation of sacred sites and archaeological sites and Subdiv. (17) authorizing an inventory of sacred sites and
archaeological sites on state lands; P.A. 91-135 added Subsec. (e) regarding development of model ballot form for vote
on creation of a local historic district; P.A. 95-250 and P.A. 96-211 replaced Commissioner and Department of Economic
Development with Commissioner and Department of Economic and Community Development; Sec. 10-321 transferred
to Sec. 10-320b in 2001; May 9 Sp. Sess. P.A. 02-7 amended Subsec. (c) by placing the Connecticut Historical Commission
within the State Library, rather than the Department of Education, for administrative purposes only, effective August
15, 2002.
See title 2c re termination under "Sunset Law".
See Sec. 4-38f for definition of "administrative purposes only".
See Sec. 4b-64 re notice of intent to dispose of, demolish or transfer state-owned structures more than fifty years old.
See Sec. 10-384 re designation of site as state archaeological preserve.
For the purposes of sections
10-320b to 10-320h, inclusive, "commission" shall mean the Connecticut Historical
Commission established under section 10-320b; "municipality" shall include any town,
city or borough; "private organization" shall mean a nonprofit organization which has
the power to acquire, relocate, restore and maintain historic structures and landmarks
in the state of Connecticut; "historic district" shall mean an area in a municipality established under section 7-147a or by special act; "historic structures and landmarks" shall
mean any building, structure, object or site that is significant in American history, architecture, archaeology and culture or property used in connection therewith including
sacred sites and archaeological sites; "historic preservation" shall mean research, protection, restoration, stabilization and adaptive use of buildings, structures, objects, districts,
areas and sites significant in the history, architecture, archaeology or culture of this
state, its municipalities or the nation; and "state register of historic places" shall mean
the commission's itemized list locating and classifying historic structures and landmarks
throughout the state, as discovered in the commission's field survey of 1966-1967 and
as subsequently augmented.
(1967, P.A. 521, S. 1; P.A. 75-371, S. 2, 10; P.A. 89-368, S. 4.)
History: P.A. 75-371 defined "historic preservation" and substituted "state register of historic places" for "inventory";
P.A. 89-368 applied definition of "historic structures and landmarks" to include sacred sites and archaeological sites; Sec.
10-321a transferred to Sec. 10-320c in 2001.
Sec. 10-320d. (Formerly Sec. 10-321b). State grants-in-aid for restoration of
historic structures and landmarks. (a) Any municipality or private organization may
acquire, relocate, restore, preserve and maintain historic structures and landmarks and
may receive funds from the state and federal governments for such purposes. Grants-
in-aid may be made to owners of historic structures or landmarks in an amount not to
exceed fifty per cent of the nonfederal share of the total cost of such acquisition, relocation, historic preservation and restoration. Grants-in-aid shall be made through an assistance agreement signed by the owner. Subsequent to the execution of any such assistance
agreement, advances of funds may be made by the commission to the owner of such an
historic structure or landmark.
(b) Before executing any such assistance agreement under sections 10-320c to 10-
320h, inclusive, the commission shall require that (1) the owner has developed a comprehensive historic preservation plan, approved by the commission, together with specific
work plans and specifications; (2) the owner provides payment and performance bonds
to assure the completion of the preservation work in an authentic manner satisfactory
to the commission; (3) the owner has filed with the town clerk in the municipality in
which the property is located a declaration of covenant guaranteeing the preservation
of the historical or architectural qualities of the property in perpetuity or for a period
approved by the commission; (4) the owner receiving funds for the purposes of said
sections plans to and can demonstrate an ability to maintain and operate properly the
historic structure or landmark for an indefinite period of time and that such owner will
open it to the public at reasonable times, free of charge or subject to a reasonable charge
as approved by the commission; (5) the owner maintains sufficient casualty and liability
insurance to render the state harmless in any action arising from the acquisition, relocation, restoration or operation of properties under said sections; and (6) if such historic
structure or landmark lies within the boundaries of any historic district, the proposed
acquisition, relocation, preservation and restoration has been approved by the local historic district commission. Such assistance agreement may require that if the owner receiving funds under said sections fails to operate or maintain properly the historic structure or landmark, title to such property may be acquired by the commission upon
payment to such municipality or private organization of a sum equal to the amount
provided by such municipality or private organization in accordance with such assistance agreement.
(c) Federal grants-in-aid shall be administered by the commission in accordance
with all federal requirements.
(d) The commission shall adopt regulations pursuant to chapter 54 for its guidance
before making such grants-in-aid or advances. Such regulations shall, among other
things, require that the commission determine that the historic structure or landmark to
be acquired, relocated or restored is an authentic historic structure or landmark as identified in the state register of historic places.
(1967, P.A. 521, S. 24; P.A. 75-371, S. 3, 10; P.A. 76-163, S. 1, 2.)
History: P.A. 75-371 amended Subsecs. (a) and (b) to include preservation grants and to substitute "owner(s)" for
references to "bodies", "municipality or private organization" and "officers empowered to act ...", deleted requirement
that title be in name of municipality, agency or private organization in Subsec. (a), required that owner develop comprehensive historic preservation plan, provide payment and performance bonds and file covenant with town clerk in Subsec. (b)
and amended Subsec. (c) to replace "rules" with "regulations pursuant to chapter 54" and "inventory ..." with "state register
of historic places"; P.A. 76-163 inserted new Subsec. (c) requiring that federal grants be administered according to federal
requirements and relettered former Subsec. (c) as Subsec. (d); Sec. 10-321b transferred to Sec. 10-320d in 2001.
(a) The commission may provide an appropriate plaque or marker at a cost, to be determined by the commission, to the recipient for attachment to an historic structure or
landmark identifying it as a Connecticut historical landmark within the criteria adopted
by the commission and as identified through the state register of historic places, if the
owner agrees to display such plaque or marker in a manner satisfactory to the commission. Any such plaque or marker may be repossessed by the commission if the historic
structure or landmark is not maintained in a manner satisfactory to the commission.
(b) The Connecticut Historical Commission, in conjunction with the Amistad Committee, Inc., New Haven, shall establish a Freedom Trail for the state of Connecticut
which marks, with plaques, the sites of the underground railroad and related sites. The
Department of Economic and Community Development shall establish a program to
publicize the existence of the Freedom Trail and shall publish a brochure which indicates
the location and history of the sites.
(1967, P.A. 521, S. 5; P.A. 75-371, S. 4, 10; P.A. 84-256, S. 4, 17; P.A. 95-250, S. 1; 95-334, S. 1, 13; P.A. 96-211, S.
1, 5, 6.)
History: P.A. 75-371 substituted "state register of historic places" for "its inventory" and made specific reference to
official designation as "Connecticut historical landmark"; P.A. 84-256 amended section to permit charge for providing
plaques or markers; P.A. 95-250 and P.A. 96-211 replaced Commissioner and Department of Economic Development
with Commissioner and Department of Economic and Community Development; (Revisor's note: In 1997 existing provisions were designated by the Revisors as Subsec. (a) and Sec. 1 of P.A. 95-334, effective July 1, 1995, requiring commission
to establish Freedom Trail, was added editorially and designated Subsec. (b)); Sec. 10-321c transferred to Sec. 10-320e
in 2001.
Sec. 10-320f. (Formerly Sec. 10-321d). Acquisition of historic structures and
landmarks by commission. Leases. Fees. Gift shops. The commission may, using
such funds as may be appropriated to it or available from any other source, acquire by
gift, grant, bequest, devise, lease, purchase or otherwise historic structures or landmarks,
including such adjacent land as may be necessary for the comfort and safety of the
visiting public, which the commission determines to be of national or state historical
importance and to be of such concern to the public at large that they should be held forever
in good condition for visitation by the public and for the protection of the heritages of
the people of this state and nation. The commission may restore, maintain and operate,
or may lease to private organizations or municipalities for the purpose of restoring,
maintaining and operating, such properties in such a condition as to render them suitable
for public visitation and to inform the public of the historic event or circumstance connected therewith. The commission may charge reasonable visitation or special event
fees, and operate or contract for the operation of gift shops at such properties and use
funds received to help defray the cost of maintenance and operation of such properties
and to replenish stock. The commission may cooperate with the Department of Environmental Protection and any other appropriate municipal, state or federal agency or private
organization in carrying out functions under this section and may enter into agreements
for such purposes.
(1967, P.A. 521, S. 6; P.A. 75-371, S. 5, 10; P.A. 95-192, S. 2; P.A. 00-168, S. 18, 27.)
History: P.A. 75-371 substituted department of environmental protection for state park and forest commission and
provided in greater detail for commission's power to acquire historic structures or landmarks including adjacent land; P.A.
95-192 added provisions for special event fees and the operation of gift shops; P.A. 00-168 authorized commission to lease
acquired properties to private organizations and municipalities, effective May 26, 2000; Sec. 10-321d transferred to Sec.
10-320f in 2001.
Sec. 10-320g. (Formerly Sec. 10-321e). Placement of markers and monuments
by commission. The commission may place and maintain suitable markers, memorials
or monuments to designate sites or places found to have historic significance.
(1967, P.A. 521, S. 7; P.A. 75-371, S. 6, 10; P.A. 84-256, S. 5, 17.)
History: P.A. 75-371 included in information to be on marker towns' subsequent history as well as circumstances of
their founding; P.A. 84-256 deleted requirement that commission provide markers re founding and history to each town;
Sec. 10-321e transferred to Sec. 10-320g in 2001.
Sec. 10-320h. (Formerly Sec. 10-321f). Federal contracts and assistance. Gifts,
devises and bequests. (a) In making any grants-in-aid or providing any plaques or
markers or making any direct expenditures for purposes of acquisition, relocation, restoration, maintenance or operation under sections 10-320c to 10-320g, inclusive, and this
section the commission shall utilize any programs of the federal government in concert
with its actions so as to reduce the amount of state or local expenditures hereunder. The
state, acting through the commission, and any municipality may receive from the federal
government any financial or technical assistance which may be available to it for the
purpose of acquisition, historic preservation or operation of historic structures or landmarks and may also receive from any source gifts, devises, bequests or legacies.
(b) The commission may enter into and carry out contracts with the federal government or any agency thereof under which said government or agency grants financial or
other assistance to the commission to further the purposes of this chapter. The commission may agree to and comply with any reasonable conditions not inconsistent with state
law which are imposed on such grants. The commission may further enter into and carry
out contracts with municipalities or their agencies and with any private party to disburse
federal funds to further the purpose of this chapter.
(1967, P.A. 521, S. 8; P.A. 75-371, S. 7, 9, 10; P.A. 76-435, S. 45, 46, 82.)
History: P.A. 75-371 deleted reference to federal assistance for relocation, restoration and maintenance of structures
or landmarks and added Subsec. (b) re contracts with federal government; P.A. 76-435 made technical changes; Sec. 10-
321f transferred to Sec. 10-320h in 2001.
The Connecticut Historical Commission shall appoint, with the approval of the
Governor, a director who shall be experienced in the field of study, research and preservation of historic sites, structures and artifacts, and administration of programs related
to these fields. He shall serve at the pleasure of the commission. Said director shall have
general charge of the program of the commission and shall appoint the secretary of the
commission. Subject to the provisions of chapter 67, said director may appoint such
assistants, experts, technicians and clerical staff as the commission deems necessary for
the efficient conduct of its work. The commission through its director is empowered to
enter into a contract or contracts from time to time for the purposes of this chapter, such
obligations to be met from any appropriation or other funds made available to it.
(1967, P.A. 231; P.A. 75-371, S. 8, 10.)
History: P.A. 75-371 provided that director will appoint the commission secretary rather than that he serve as secretary
himself, deleted requirement that he devote full time to duties of office and specified that director is commission's agent
for entering into contracts; Sec. 10-321g transferred to Sec. 10-320i in 2001.
(a) As used in
this section, the following terms shall have the following meanings unless the context
clearly indicates another meaning:
(1) "Commission" means the Connecticut Historical Commission established under
section 10-320b;
(2) "Historic home" means a building that: (A) Will contain one-to-four dwelling
units of which at least one unit will be occupied as the principal residence of the owner
for not less than five years following the completion of rehabilitation work, (B) is located
in a targeted area, and (C) is (i) listed individually on the National or State Register of
Historic Places, or (ii) located in a district listed on the National or State Register of
Historic Places, and has been certified by the commission as contributing to the historic
character of such district;
(3) "Nonprofit corporation" means a nonprofit corporation incorporated pursuant
to chapter 602 or any predecessor statutes thereto, having as one of its purposes the
construction, rehabilitation, ownership or operation of housing and having articles of
incorporation approved by the Commissioner of Economic and Community Development in accordance with regulations adopted pursuant to section 8-79a or 8-84;
(4) "Owner" means any taxpayer filing a state of Connecticut tax return who possesses title to an historic home, or prospective title to an historic home in the form of a
purchase agreement or option to purchase, or a nonprofit corporation that possesses
such title or prospective title;
(5) "Targeted area" means: (A) A federally designated "qualified census tract" in
which seventy per cent or more of the families have a median income of eighty per cent
or less of the state-wide median family income, (B) a state designated and federally
approved area of chronic economic distress, or (C) an urban and regional center as
identified in the Connecticut Conservation and Development Policies Plan;
(6) "Qualified rehabilitation expenditures" means any costs incurred for the physical construction involved in the rehabilitation of an historic home, but excludes: (A)
The owner's personal labor, (B) the cost of site improvements, unless to provide building
access to persons with disabilities, (C) the cost of a new addition, except as may be
required to comply with any provision of the State Building Code or the State Fire Safety
Code, (D) any cost associated with the rehabilitation of an outbuilding, unless such
building contributes to the historical significance of the historic home, and (E) any
nonconstruction cost such as architectural fees, legal fees and financing fees;
(7) "Rehabilitation plan" means any construction plans and specifications for the
proposed rehabilitation of an historic home in sufficient detail to enable the commission
to evaluate compliance with the standards developed under the provisions of subsections
(b) to (d), inclusive, of this section; and
(8) "Occupancy period" means a period of five years during which one or more
owners occupy an historic home as their primary residence. The occupancy period begins
on the date the tax credit voucher is issued by the commission.
(b) The commission shall administer a system of tax credit vouchers within the
resources, requirements and purposes of this section for owners rehabilitating historic
homes or taxpayers making contributions to qualified rehabilitation expenditures. For
tax years commencing on or after January 1, 2000, any owner shall be eligible for a
tax credit voucher in an amount equal to thirty per cent of the qualified rehabilitation
expenditures.
(c) The commission shall develop standards for the approval of rehabilitation of
historic homes for which a tax credit voucher is sought. Such standards shall take into
account whether the rehabilitation of an historic home will preserve the historic character
of the building.
(d) The commission shall, in consultation with the Commissioner of Revenue Services, adopt regulations in accordance with chapter 54 to carry out the purposes of this
section.
(e) Prior to beginning any rehabilitation work on an historic home, the owner shall
submit a rehabilitation plan to the commission for a determination of whether such
rehabilitation work meets the standards developed under the provisions of subsections
(b) to (d), inclusive, of this section and shall also submit to the commission an estimate
of the qualified rehabilitation expenditures.
(f) If the commission certifies that the rehabilitation plan conforms to the standards
developed under the provisions of subsections (b) to (d), inclusive, of this section, the
commission shall reserve for the benefit of the owner an allocation for a tax credit
equivalent to thirty per cent of the projected qualified rehabilitation expenditures.
(g) Following the completion of rehabilitation of an historic home, the owner shall
notify the commission that such rehabilitation has been completed. The owner shall
provide the commission with documentation of work performed on the historic home
and shall certify the cost incurred in rehabilitating the home. The commission shall
review such rehabilitation and verify its compliance with the rehabilitation plan. Following such verification, the commission shall issue a tax credit voucher to either the owner
rehabilitating the historic home or to the taxpayer named by the owner as contributing
to the rehabilitation. The tax credit voucher shall be in an amount equivalent to the lesser
of the tax credit reserved upon certification of the rehabilitation plan under the provisions
of subsection (f) of this section or thirty per cent of the actual qualified rehabilitation
expenditures. In order to obtain a credit against any state tax due that is specified in
subsections (j) to (m), inclusive, of this section, the holder of the tax credit voucher shall
file the voucher with the holder's state tax return.
(h) Before the commission issues a tax credit voucher, the owner shall deliver a
signed statement to the commission which provides that: (1) The owner shall occupy
the historic home as the owner's primary residence during the occupancy period, or (2)
the owner shall convey the historic home to a new owner who will occupy it as the new
owner's primary residence during the occupancy period, or (3) an encumbrance shall
be recorded, in favor of the local, state or federal government or other funding source,
that will require the owner or the owner's successors to occupy the historic home as the
primary residence of the owner or the owner's successors for a period equal to or longer
than the occupancy period. A copy of any such encumbrance shall be attached to the
signed statement.
(i) The owner of an historic home shall not be eligible for a tax credit voucher
under subsections (b) to (d), inclusive, of this section, unless the owner incurs qualified
rehabilitation expenditures exceeding twenty-five thousand dollars.
(j) The Commissioner of Revenue Services shall grant a tax credit to a taxpayer
holding the tax credit voucher issued under subsections (e) to (i), inclusive, of this section
against any tax due under chapter 207, 208, 209, 210, 211 or 212 in the amount specified
in the tax credit voucher. Such taxpayer shall submit the voucher and the corresponding
tax return to the Department of Revenue Services.
(k) In no event shall a credit allowed under this section exceed thirty thousand
dollars per dwelling unit for an historic home.
(l) The tax credit issued under subsection (j) of this section shall be taken by the
holder of the tax credit voucher in the same tax year in which the voucher is issued.
Any unused portion of such credit may be carried forward to any or all of the four taxable
years following the year in which the tax credit voucher is issued.
(m) The aggregate amount of all tax credits which may be reserved by the commission upon certification of rehabilitation plans under subsections (b) to (d), inclusive, of
this section shall not exceed three million dollars in any one fiscal year.
(P.A. 99-173, S. 3437, 65.)
History: P.A. 99-173 effective June 23, 1999, and applicable to tax years beginning on or after January 1, 2000 (Revisor's
note: In codifying sections 34 to 37, inclusive, of P.A. 99-173 as a single section, the Revisors codified all internal references
accordingly and treated a reference to "this act" in Sec. 35(a) of the act as though the reference had been to "sections 34
to 37, inclusive, of this act").
Transferred to Sec. 10-320b.
Transferred to Sec. 10-320c.
Transferred to Sec. 10-320d.
Transferred to Sec. 10-320e.
Transferred to Sec. 10-320f.
Transferred to Sec. 10-320g.
Transferred to Sec. 10-320h.
Transferred to Sec. 10-320i.
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