House committee substitute makes the following changes to the 1st edition.

Modifies the qualifications for the new education bonus to the base tax credit set out in GS 105-129.105 for rehabilitation expenditures for a certified historic structure to require that the certified historic building be originally used (previously referred to its initial use) for an educational purpose and following the rehabilitation, the building is used (rather than placed into service) for an educational purpose, and remains used for that purpose each year the credit or carryforward credit is claimed, proportionate to the area (rather than amount) of the building used for that purpose, if appropriate. Changes the definition given for the term educational purpose, previously defined by statutory cross-reference, to now define the term to mean a purpose that has as its objective the education or instruction of human beings, comprehending the transmission of information and the training or development of the knowledge or skills of individual persons.