Missouri 2024 Regular Session

Missouri House Bill HB1936

Introduced
1/3/24  
Refer
1/4/24  
Report Pass
4/2/24  
Refer
4/4/24  
Report Pass
4/9/24  
Refer
4/17/24  
Report Pass
4/18/24  
Report Pass
4/25/24  
Refer
5/2/24  
Report Pass
5/7/24  

Caption

Establishes tax credits to revitalize facilities of historic significance

Impact

The introduction of HB1936 is expected to bolster state laws concerning historic property rehabilitation by granting specific tax incentives aimed at encouraging preservation efforts. This shift in policy may stimulate investments in communities, particularly those in qualified census tracts or areas deemed economically distressed. Supporters anticipate that the historic revitalization encouraged by such tax credits will not only preserve the cultural heritage of Missouri but also enhance the economic viability of historically significant areas, potentially leading to job creation and increased tourism.

Summary

House Bill 1936, also known as the Missouri Historic, Rural Revitalization, and Regulatory Streamlining Act, aims to establish tax credits that promote the rehabilitation of facilities of historic significance within the state. The bill sets forth guidelines for the distribution of tax credits for eligible historical preservation projects, allowing taxpayers to receive credits equal to a percentage of rehabilitation costs incurred on properties recognized as historic by relevant state and federal agencies. The legislation is intended to incentivize the revitalization of historic properties, which proponents argue can lead to economic growth and community development.

Sentiment

Sentiment regarding HB1936 appears to be generally positive among proponents who recognize the value of preserving Missouri's historic structures. They argue it aligns with broader efforts of community enhancement and economic stimulus. However, some opponents express concerns over whether such tax credits adequately address the needs of all communities, particularly those that may not have as many historic properties. They speculate about potential misuse of the allocated credits and the overall efficiency of the program in achieving its objectives.

Contention

Key points of contention around HB1936 revolve around the allocation and oversight of the tax credits. Critics are concerned that without adequate controls and evaluations in place, the implementation of the tax credit program might lead to disparities in who benefits. Further, there are worries about the adequacy of the historical standards set forth in the bill for ensuring that only truly significant projects receive funding. The inclusion of specific provisions, such as the adjustment of credit amounts and eligibility criteria, has also opened up debates on the best means to define and assess 'qualified projects.'

Companion Bills

No companion bills found.

Similar Bills

MO HB2815

Modifies the historic preservation tax credit

MO HB316

Relates to facilities of historic significance.

MO HB2062

Establishes provisions relating to the use of real property

MO HB1935

Establishes various tax credits to promote economic development

MO HB606

Modifies provisions relating to the department of higher education and workforce development

MO HB2650

Modifies provisions relating to the department of higher education and workforce development

MO HB1007

Modifies provisions relating to tax credits