Reenacts Article 3H, Mill Rehabilitation Tax Credit, of Subchapter I of GS Chapter 105 as it existed immediately before its repeal and makes the following changes. Extends the sunset of the Article to January 1, 2021 (was, 2015). Applies to rehabilitation projects for which an application for eligibility certification is submitted on or after the date that this Part of the act becomes law.

Reenacts Article 3D, Historic Rehabilitation Tax Credit, of Subchapter I of GS Chapter 105 as it existed immediately before its repeal and makes the following changes. Extends the sunset of the Article to January 1, 2021 (was, 2015). Applies to qualified rehabilitation expenditures and rehabilitation expenses incurred on or after the date that this Part of the act becomes law.