92. A local municipality may, by by-law, establish a program under which it grants subsidies or tax credits to professional artists within the meaning of the Act respecting the professional status of artists in the visual arts, arts and crafts and literature, and their contracts with promoters (chapter S-32.01) and to artists within the meaning of the Act respecting the professional status and conditions of engagement of performing, recording and film artists (chapter S-32.1). A legal person controlled by such an artist or a group of such artists that is not a legal person is eligible under the program in place of the artist who controls the legal person or the artists who make up the group.
A local municipality may, by by-law, establish an environmental restoration program and grant a subsidy for work on an immovable consistent with that program. The amount of the subsidy must not exceed the actual cost of the work. With the consent of the owner, the municipality may carry out any work required on an immovable under such a program.
In exercising the power to grant assistance under this Act, a local municipality may also establish any other assistance program.
The first and second paragraphs apply despite the Municipal Aid Prohibition Act (chapter I-15).