Historic Preservation Tax Credit Program (HTC)

Alert

The Historic Preservation Tax Credit (HTC) Program open cycle will launch on Monday, October 7, 2024, at 8 a.m. via Submittable. The cycle will reflect legislative updates that took effect on August 28, 2024.

Description

Purpose: 
  • To provide an incentive for the rehabilitation of commercial and residential historic structures in the state of Missouri. 
Incentive: 
  • A state tax credit equal to 25% of Qualified Rehabilitation Expenditures (QREs) of approved historic structures or 35% of QREs if the property is located outside Kansas City or St. Louis City and does not receive or intend to receive Low-Income Housing Tax Credits.
  • State tax credits can be carried back as far as 3 years and has a carry forward of 10 years. 
  • This tax credit can also be applied to:
    • Chapter 143 – Income tax, excluding withholding tax
    • Chapter 148
    • Bank Tax
    • Insurance Premium Tax
    • Other Financial Institution Tax

Tab through to leave this widget
or
follow this link to go back to the first header
Program Notes
Document Guide

The following Document Guide is to help organize the various HTC documents according to each phase in the application process.  If there are any questions please reach out to us at htc@ded.mo.gov(link sends email) or 573-522-8004.  We are happy to help! 

Preliminary Application:

Amendment(s): 

Final Application: 

Cost Certification: 

Excess Tax Credits: 

SHPO Information

Amendment Guide

Do you need to update some details about your project with the DED and/or SHPO office?  If so, please follow the guidance below.   

 

State and Federal HTC Projects 

Federal HTC Amendments:  

 

State HTC Projects

State HTC Amendments for scope-of-work changes:

Any non scope-of-work changes (ex. changes to applicant info, project contact info, etc.):

  • No formal State HTC Amendment will be required for these types of changes.  
  • Please email us at htc@ded.mo.gov(link sends email) to report any of these changes and we will also notify the SHPO office. 
  • You will not be required to upload anything into Submittable for these types of changes.  

 

If there are any questions please reach out to us at htc@ded.mo.gov(link sends email) or 573-522-8004.  

Historic Tax Credit Program Improvements

The Missouri Department of Economic Development (DED) and the State Historic Preservation Office (SHPO) held an Improvement Town Hall on June 20, 2024 to discuss important changes to the program.  

Please see the recording and presentation slides below for more details and reach out to us at htc@ded.mo.gov(link sends email) or 573-522-8004 with any questions.  

Cap Increase
For FY23
  • The $90M HTC Cap was increased by $14,378,270.19 on June 29, 2022, making a total Cap for all projects of $104,378,270.19.
  • Please note that all funding for FY2022 expired at 5:00 pm on Friday, June 30, 2023.
For FY24
  • The $90M HTC Cap was increased by $14,378,270.19 on June 29, 2022, making a total Cap for all projects of $104,378,270.19.
Program Laws, Rules, & Guidelines
Authorization

Sections 253.544 to 253.559, RSMo

Rules

2024 HTC Rules

Guidelines

HTC - Program Guidelines  

Prior Rules and Guidelines
Prior Rules

Click here for details on which rules apply to your project.

2019 HTC Rules

2014 HTC Rules

Prior Guidelines

Guidelines (July 1 through August 27, 2024)

2022 Preliminary Guidelines

2019 Final Guidelines

2014 Preliminary Guidelines

2009 Final Guidelines

Training Videos