Clarifies that, for tax credits issued after 7/1/2026, a partner or member that is a partnership or limited liability company that has been allocated a Low-Income Housing Tax Credit may either further allocate the credit or transfer, sell, or assign all or a portion of the credit to any taxpayer. Extends the sunset date of Act 129, SLH 2016, relating to the Low-Income Housing Tax Credit, until 12/31/2032. (CD1)

Statutes affected:
HB1920: 235-110.8
HB1920 HD1: 235-110.8
HB1920 SD1: 235-110.8
HB1920 CD1: 235-110.8
HB1920 SD2: 235-110.8