SECTION 1.  Subsection (b)(1)(i) of section 6J of chapter 62 of the General Laws, as appearing in the 2006 Official Edition, is hereby amended by striking the first sentence and inserting in place thereof the following:-

The commissioner, in consultation with the Massachusetts historical commission, shall authorize annually, for the 6 year period beginning January 1, 2009 and ending December 31, 2014, under this section, together with section 38R of chapter 63, an amount not to exceed $100,000,000 per year.

SECTION 2.  Section 6J of chapter 62, as so appearing, is hereby further amended by inserting after subsection (c)(2) the following:-

(3) Nothing in this section shall prevent a completed or certified project that has been placed into service from remaining eligible for further historic rehabilitation tax credit allocations; provided that the completed projected has not received previous allocations that exceed 20 percent of the qualified rehabilitation expenditures.

SECTION 3.  Subsection (b)(1)(i) of section 38R of chapter 63 of the General Laws, as so appearing, is hereby amended by striking the first sentence and inserting in place thereof the following:-

The commissioner, in consultation with the Massachusetts historical commission, shall authorize annually, for the 6 year period beginning January 1, 2009 and ending December 31, 2014, under this section, together with section 6J of chapter 62, an amount not to exceed $100,000,000 per year.

SECTION 4. Section 38R of chapter 63 of the General Laws, as so appearing, is hereby further amended by inserting after subsection (c)(2) the following:-

(3) Nothing in this section shall prevent a completed or certified project that has been placed into service from remaining eligible for further historic rehabilitation tax credit allocations; provided that the completed projected has not received previous allocations that exceed 20 percent of the qualified rehabilitation expenditures.