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Historic Preservation Missouri Missouri Legislature Public Policy

Historic Tax Credit Compromise Celebrated

by Michael R. Allen

Yesterday the Missouri Coalition for Historic Preservation and Economic Development sent a press release celebrating the legislative compromise reached in the Missouri Senate at the end of the session. The compromise language is included in an economic development omnibus bill awaiting signature by Governor Jay Nixon.

Here’s a summary of the compromise:

* A per-project residential cap of $1,000,000 in qualified rehabilitation expenditures (QREs) for owner occupied single family homes.

* A small project exemption for projects with $1.1 million in qualified rehabilitation expenditures (QREs) (these do not count toward a cap).

* $140 million cap on historic tax credits (existing projects do not fall under the cap).

* An effective date of January 1, 2010.