House Bill 1134 extends the sunset for income tax credits for the rehabilitation of historic structures. The bill requires that after January 1, 2026 historic buildings or structures must be certified by the Department of Community Affairs as contributing to the historic significance of a listed National Register Historic District. HB 1134 increases the maximum credit for any individual certified structure to $7.5 million for any taxable year. If the project creates 200 or more permanent, full-time jobs the project would be eligible for up to $15 million of income tax credits for an individual certified structure. The bill allows for up to $60 million in aggregate income tax credits per year. HB 1134 extends the sunset on the income tax credits from January 1, 2028 to January 1, 2029. The bill also allows the taxpayer to apply excess income credits until either the full amount of the credits is used or until the end of the fifth taxable year after the rehabilitation has been completed, whichever is sooner.