Florida Main Street Program and Historic Preservation Tax Credits

Florida Main Street Program and Historic Preservation Tax Credits; Citing this act as the "Main Street Historic Tourism and Revitalization Act"; providing a credit against the state corporate income tax and the insurance premium tax for qualified expenses in rehabilitating certain historic structures; specifying eligibility requirements for the tax credit; specifying requirements for the Division of Historical Resources of the Department of State for evaluating and certifying applications for tax credits; specifying the order in which the credit is applied against the corporate income tax or franchise tax, etc.