News & Analysis as of

Historic Preservation Historical Landmarks Tax Credits

Parker Poe Adams & Bernstein LLP

South Carolina Department of Revenue Issues Taxpayer-Friendly Ruling Updating Guidance on Textile Tax Credits

Last week, the South Carolina Department of Revenue issued what’s widely viewed as a taxpayer-friendly ruling that updates its guidance on the state’s popular textile tax credit program. The ruling offers clarity for...more

Polsinelli

Not-For-Profits Gain Access to Historic Tax Credits with Enactment of Missouri HB 2062

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On May 16, Missouri passed HB 2062 modifying the state’s existing Historic Tax Credit (HTC) program. The bill alters the program in several significant ways. The program will now feature a year-round application cycle,...more

Williams Mullen

Virginia Historic Rehabilitation Tax Credits - Legislative Update

Williams Mullen on

The Virginia Historic Rehabilitation Tax Credit (HRTC) program (see Virginia Code § 58.1-339.2) has played a significant role in stimulating Virginia’s economy and preserving thousands of historic properties throughout the...more

DarrowEverett LLP

Key Questions When Determining Eligibility for State Historic Tax Credits

DarrowEverett LLP on

Real estate developers have long had ample reasons to take on projects involving historic buildings, courtesy of Section 47 of the Internal Revenue Code of 1986. As amended, Section 47 (the “Code”) provides for a...more

Greenbaum, Rowe, Smith & Davis LLP

The New Jersey Economic Recovery Act of 2020: NJ EDA Approves Rules to Implement Historic Property Reinvestment Program, Announces...

What You Need To Know •The Historic Property Reinvestment Program will provide incentive funding for the rehabilitation and preservation of eligible historic properties throughout New Jersey. •Awards under the program...more

Kohrman Jackson & Krantz LLP

Ohio Senate Bill 225 Doubling Historic & Opportunity Zone Incentives Heads To House

Ohio historic preservation and economic development projects may soon receive a large temporary boost from the Ohio General Assembly. Recently passed by the Ohio Senate and now under consideration in the Ohio House, Ohio...more

Mitchell, Williams, Selig, Gates & Woodyard,...

93rd Arkansas General Assembly: Historic Rehabilitation Tax Credit Cap Increase (Update)

The 93rd Arkansas General Assembly convened for regular session on January 11th and is expected to adjourn in the next few days. House Bill 1555 (“HB 1555”), which would increase the cap for the Arkansas Historic Tax...more

Winstead PC

Utilizing Tax Credits to Finance Renovation for State Institutes of Higher Education

Winstead PC on

In 2017 the Texas Legislature passed House Bill 1003, which made the Texas Historic Preservation Tax Credit available to state university systems and other state institutions of higher education. Following this change,...more

Mitchell, Williams, Selig, Gates & Woodyard,...

Historic Rehabilitation Tax Credit/92nd Arkansas General Assembly: Act 470 Enacted Reducing Threshold Necessary for Homeowner...

Governor Hutchinson signed House Bill 1493 which amends the Arkansas Historic Rehabilitation income tax credit. The bill reduces the investment threshold necessary for homeowners to qualify for the Arkansas Historic...more

Mitchell, Williams, Selig, Gates & Woodyard,...

Preserving Texas History and the New Texas Premium Tax Credit

Texas insurers may now be able to buy premium tax credits at a discount. In 2013, the 83rd Legislature established the Texas Historic Preservation Tax Credit Program, which allowed for companies engaged in restoration of...more

Holland & Knight LLP

West Coast Real Estate Update: January 2017 #1

Holland & Knight LLP on

Proposed Landmark Rules Could Make LA Redevelopment More Difficult - Los Angeles City Council Member Jose Huizar has proposed a new set of rules that could make it more difficult for owners of historic properties in Los...more

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