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2017年阿拉巴马州历史修复税收优惠

  • 2017年阿拉巴马州历史修复税收优惠

阿拉巴马州1975年法典》第40-9F-30条至第40-9F-38条

The 2017 Alabama Historic Rehabilitation Tax Credit provides for a refundable income tax credit against the tax liability of the taxpayer for the rehabilitation, preservation, and development of historic structures. The program provides $20 million in tax credits each calendar year from 2018-2027. The credit is equal to 25 percent of the qualified rehabilitation expenditures for certified historic structures.

阿拉巴马州历史委员会是该计划的管理机构。请联系阿拉巴马州历史委员会了解更多细节。

一旦完成的项目被阿拉巴马州历史委员会批准并颁发证书,税收抵免必须通过 "我的阿拉巴马州税收 "提交抵免申请,向ALDOR进行预认证。关于 "我的阿拉巴马州税收 "的进一步详情,请见本页面底部。

贷款的规定包括。

  • The credit is refundable and cannot be carried forward. The taxpayer must claim the entire credit in the taxable year in which the reservation is allocated to a project, or the certified rehabilitation is placed in service. Any additional credit allocated to the taxpayer for any given project must be claimed in the taxable year the reservation is allocated; however, in no event shall the tax credit be claimed prior to the taxable year in which the certified rehabilitation project is placed in service.
  • 学分是可以转让的。有关可转让性的更多信息,请见下文。
  • 任何授予或转让给转手实体的税收抵免都必须在实体层面上申请。
  • 为了申请抵免,任何获得税收抵免的非营利实体必须在项目投入使用的税收年度提交阿拉巴马州所得税申报表。
  • 授予或转让给单一成员责任公司或为联邦所得税目的而被忽略的Q-sub的税收抵免,应由被忽略的实体的所有者申请。

2017年阿拉巴马州历史修复税收优惠的可转让性。

  • 合格项目的业主可以转让其全部或部分信贷。一旦信贷被转让,只有受让人可以利用该信贷,而且该信贷不能再次转让。
  • 如果受让人所欠的税款少于税收抵免,受让人有权要求退还差额。
  • 所有学分转移必须得到ALDOR的批准。
  • 要转让信用,项目业主必须向ALDOR提交以下内容。
    • 转移声明(HRC-TS2表)。
    • 阿拉巴马州历史委员会颁发的税收优惠证书副本。
    • 已签署的转让协议;以及
    • 每个受让人收取1,000美元的费用。
  • 项目业主必须在预认证过程中通过 "我的阿拉巴马州税务 "提交转让文件。

Note! Please make sure that the transfer agreement includes the following required information.

  1. Description and address of the Project that has been issued a Historic Rehabilitation Tax Credit Certificate;
  2. The project number assigned to the Project by the Commission;
  3. The date the Project was placed in service and if applicable, the tax year the reservation was allocated to the project. If any supplemental credit is included in the transfer, include the taxable year the additional credit was allocated to the project;
  4. The amount of the credit being transferred to the Transferee;
  5. The purchase amount of the credit;
  6. Statement that the transfer of the credit has been made and the transaction is closed;
  7. The Transferee acknowledges that the recapture of a credit other than a credit that is improperly obtained by the Owner, shall apply against the Transferee who utilizes the tax credit pursuant to Rule 810-3-137.03(2), and
  8. The Transferor is required to notify the Transferee of any recapture or related adjustments of the credit within 30 days after the Transferor is notified that the credit has been recaptured or adjusted.

要在所得税申报表中使用信贷,必须通过 "我的阿拉巴马州税务 "提出信贷申请。

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