Historic Preservation Tax Credit Program (HTC)

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 Do I Qualify? Eligible Properties: The property must be a certified historic structure. Total Qualifying Rehabilitation Expenses (QRE's) must exceed 50% of the total basis in the property (the amount paid for the property at the time of acquisition). Eligible Applicants: To be eligible for the program, an applicant must be a liability corporation. Government entities are ineligible. How Do I Apply? Preliminary Application: Starting October 7, 2024, applicants may submit their Preliminary Application at any time via Submittable for projects of any size. Amendments, Final Applications, Excess Credit Requests: Starting October 7, 2024, applicants needing to submit additional forms for their project may do so any time via Submittable . Please follow the HTC - Instructions for Submitting an Amendment, Final Application, or an Excess Tax Credit Request Form to submit these forms through Submittable. Document Submission: Preliminary Applications can be found on Submittable . To submit supporting documents, please upload files to the HTC Box Account . If you have any programmatic questions, please contact us at 573-522-8004 or [email protected] . For standard mail sent through the United States Postal Service (USPS), please send to: Missouri Department of Economic Development Business Opportunities Division Box 118 Jefferson City, MO 65102 For shipments sent through Fed a direct shipment to the building, please send to: Missouri Department of Economic Development Business Opportunities Division 301 W. High Street Jefferson City, MO 65101 Need Help? DED Contact: Email us at [email protected] or call 573-522-8004 if you need any help. Please check out our HTC - Frequently Asked Questions (FAQ's) for answers to some common program questions. Please check out the new "Document Guide" and "Amendment Guide" below. Scope of Work Questions? Please reach out to the State Historic Preservation Office (SHPO) at 573-751-7858 . Visit the SHPO HTC Webpage for more information about the SHPO application process. Related Links: Federal Historic Preservation National Register of Historic Places Documents HTC Program Summary HTC Program Guidelines as of 8-28-24 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 [email protected] or 573-522-8004.