Income tax, state; housing opportunity tax credit, sunset extended.

Income tax; housing opportunity tax credit; sunset extended. Extends the housing opportunity tax credit sunset date from taxable year 2025 to taxable year 2030. The bill also increases the aggregate credit cap across all calendar years from $255 million to $1.505 billion and imposes an annual aggregate credit cap of $250 million in each calendar year between 2026 and 2030.