Section 42 Historic Tax Credits
| Library | Environmental Law 2002 Supp Replacement chs |
One Missouri funding program that a developer may wish to consider is historic tax credits. These credits, authorized by §§ 253.545–253.559, RSMo 2000, provide an incentive for the redevelopment of historic structures in the state. The credits may be used for both commercial and residential buildings.
The program provides state tax credits for 25% of eligible costs and expenses of the rehabilitation of approved historic structures. Only those costs incurred after January 1, 1998, are eligible. Any...
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