Implementation Date: July 2027

The Office-to-Residential Conversion tax credit program encourages the conversion of underutilized office buildings into housing and mixed-use developments.

The program provides tax credits to support the rehabilitation and adaptive reuse of qualifying buildings, helping communities revitalize downtowns, increase housing opportunities, and return vacant properties to productive use. Certain upper-floor housing projects in qualifying Missouri Main Street districts may also be eligible.

The tentative implementation date for the Office-to-Residential Conversion Tax Credit program is July 2027.