Florida Main Street Program and Historic Preservation Tax Credits

Florida Main Street Program and Historic Preservation Tax Credits; Specifies eligibility requirements for receiving specified tax credits for taxpayers that rehabilitate certified historic structures; specifies requirements for taxpayers claiming or transferring specified tax credits; specifies requirements for Division of Historical Resources of DOS for evaluating & certifying applications for specified tax credits; specifies amount of tax credits; authorizes carryforward, sale, & transfer of tax credits; revises order in which tax credits against corporate income tax credit or franchise tax are applied; revises order in which credits & deductions against insurance premium tax are applied.