Historic Preservation Tax Credit Program (HTC) - Small Projects Grant

The Historic Preservation Tax Credit Program (HTC) in Missouri incentivizes the rehabilitation of historic commercial and residential structures. Small Projects, which seek under $275,000 in tax credits, allow for significant renovations while adhering to caps based on Qualified Rehabilitation Expenditures (QREs). For instance, a project eligible for a 25% tax credit requires less than $1.1 million in QREs, ensuring broad access for smaller rehabilitation efforts.

To provide an incentive for the rehabilitation of commercial and residential historic structures in the state of Missouri.
Small Projects are projects seeking authorization of less than $275,000 in Tax Credits, regardless of the Applicable Percentage. A project that would receive a Tax Credit of 25% of QREs would mean a project with less than $1.1million in QREs; for a 35% Tax Credit, the project would need to have less than$785,715 in QREs to not be subject to the Program’s caps.