Establishes the historic preservation tax credit transfer program

Renamed 'Certificate of historic preservation tax credit transfer' to 'Transfer approval certificate' in the definitions section.

Changed 'Eligible project' to 'Eligible housing rehabilitation project' to better specify the type of building or collection of buildings covered.

Updated the definition of 'Taxpayer' to include 'twenty-four-A' in the list of tax articles.

Expanded the definition of 'Eligible transferor' to explicitly include partnerships and electing S corporations alongside individual taxpayers.

Reorganized the eligibility criteria in section 14.18 from a lettered list (a, b) to an alphabetical list (a-e) and added new requirements about when credits cannot be transferred.

Added new eligibility criteria for transferees (those accepting transfers) clarifying that they need not own an interest in the rehabilitation project.