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SB 961MISSOURISession 2026State Billin committee

High Impact

Missouri Senate Bill 961 Modifies Historic Preservation Tax Credits and Streamlines Regulations

Original title: Modifies the Historic Preservation Tax Credit

Last action · March 4, 2026: SCS Voted Do Pass S Economic and Workforce Development Committee (4795S.05C)Sponsor: Steve Roberts

Bill progressHistory & official text ↓

Introduced

Committee

Floor Vote

Passed

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What This Bill Would Do

This bill modifies the historic preservation tax credit program by adjusting application criteria, setting timelines for rehabilitation projects, and establishing an emergency clause for immediate implementation.

Why it matters

Real estate developers, property owners, and local communities engaged in historic rehabilitation will be subject to new application processing rules, financing proof requirements, and fixed deadlines to maintain tax credit eligibility.

Background

Missouri's historic preservation tax credit program provides financial incentives to encourage the private rehabilitation of certified historic structures. context

Who It Would Affect

Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.

Directly affected

Individual taxpayers

Taxpayers incurring expenses for historic property rehabilitation face new application timelines, financing proof mandates, and modified credit percentage structures.

Directly affected

Department of Economic Development

The department is responsible for reviewing applications year-round, establishing appeals processes, tracking annual dollar caps, and issuing tax credit certificates.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

How are historic tax credit applications prioritized by the state?

Applications are prioritized in the order of the date on which they were postmarked, with the oldest postmarked date receiving priority. Applications postmarked on the same day go through a lottery process.

What happens if a taxpayer fails to start the rehabilitation project on time?

Taxpayers must commence rehabilitation within twenty-four months of receiving approval. Failure to comply or loss of site control can result in the rescission of the tax credit approval.

What else do you want to know?

News Coverage

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Where This Stands

Currently in committee. The next step in the legislative lifecycle is Floor Vote.

Procedural history

5 actions

Mar 4, 2026SenateCommittee
SCS Voted Do Pass S Economic and Workforce Development Committee (4795S.05C)
Feb 25, 2026Senate
Hearing Conducted S Economic and Workforce Development Committee
Jan 8, 2026SenateFloor
Second Read and Referred S Economic and Workforce Development Committee
Jan 7, 2026SenateIntroduced
S First Read
Dec 1, 2025Senate
Prefiled

Version history & redline

2 versions on file

Comparing 4795S.01I - Introduced → Senate Committee Substitute - Committee Version

removed addedOfficial text

EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted and is intended to be omitted in the law. SECOND REGULAR SESSION SENATE BILL NO. 961 103RD GENERAL ASSEMBLY INTRODUCED BY SENATOR ROBERTS. 4795S.01I KRISTINA MARTIN, Secretary AN ACT To repeal sections 253.544, 253.545, 253.550, 253.557, and 253.559, RSMo, and to enact in lieu thereof five new sections relating to facilities of historic significance. Be it enacted by the General Assembly of the State of Missouri, as follows: Section A. Sections 253.544, 253.545, 253.550, 253.557, and 253.559, RSMo, are repealed and five new sections enacted in lieu thereof, to be known as sections 253.544, 253.545, 253.550, 253.557, and 253.559, to read as follows: 253.544. Sections 253.544 to 253.559 [shall] may be known and [may be] cited as the "Missouri Historic, Rural Revitalization, and Regulatory Streamlining Act". 253.545. As used in sections 253.544 to 253.559, the following terms mean, unless the context requires otherwise: (1) "Applicable percentage": (a) For the rehabilitation of a property that receives or intends to receive a state tax credit under sections 135.350 to 135.363, twenty-five percent; (b) For the rehabilitation of a property located in a qualifying county approved for a state tax credit and that is not a property that receives or intends to receive a state tax credit under sections 135.350 to 135.363, thirty- five percent; [or] (c) For the rehabilitation of a property not located in a qualifying county approved for a tax credit, twenty- five percent; or (d) For the rehabilitation of a property that is a historic school, thirty five percent; (2) "Certified historic structure", a building located in Missouri and either: (a) Listed individually on the National Register of Historic Places; or (b) Located in a National Register-listed historic district or a local district that has been certified by the United States Department of the Interior and certified by the Secretary of 33,373 more removed characters - read the previous version4795S.05C 1 SENATE COMMITTEE SUBSTITUTE FOR SENATE BILL NO. 961 AN ACT To repeal sections 253.544, 253.545, 253.550, 253.557, and 253.559, RSMo, and to enact in lieu thereof five new sections relating to facilities of historic significance, with an emergency clause. Be it enacted by the General Assembly of the State of Missouri, as follows: Section A. Sections 253.544, 253.545, 253.550, 253.557, and 253.559, RSMo, are repealed and five new sections enacted in lieu thereof, to be known as sections 253.544, 253.545, 253.550, 253.557, and 253.559, to read as follows: 253.544. Sections 253.544 to 253.559 [shall] may be known and [may be] cited as the "Missouri Historic, Rural Revitalization, and Regulatory Streamlining Act". 253.545. As used in sections 253.544 to 253.559, the following terms shall mean, unless the context requires otherwise: (1) "Applicable percentage": (a) For the rehabilitation of a property that receives or intends to receive a state tax credit under sections 135.350 to 135.363, twenty-five percent; (b) For the rehabilitation of a property located in a qualifying county approved for a state tax credit and that is not a property that receives or intends to receive a state tax credit under sections 135.350 to 135.363, thirty- five percent; or (c) For the rehabilitation of a property not located in a qualifying county approved for a tax credit, twenty- five percent; 2 (2) "Certified historic structure", a building located in Missouri and either: (a) Listed individually on the National Register of Historic Places; or (b) Located in a National Register-listed historic district or a local district that has been certified by the United States Department of the Interior and certified by the Secretary of the Interior or the state historic preservation office as a contributing resource in the district; (3) "Deed in lieu of foreclosure or voluntary conveyance", a transfer of title from a borrower to the lender to satisfy the mortgage debt and avoid 33,565 more added characters - read this version

Redline computed from the official version text (record lane).View this version →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift95% confidence

Streamlined Historic Tax Credit Framework

The bill introduces structured timelines, including a 24-month commencement window and 120-day financing proof requirements, to tighten accountability for historic preservation tax credit recipients.

Department of Economic Development State Historic Preservation Office

Connected Entities

National Park Service, United States Department of the Interior, United States Census Bureau and 4 more

OrganizationNational Park Service“Federal agency receiving reviewed applications”Map →

OrganizationUnited States Department of the Interior“Federal department housing Secretary of the Interior standards”Map →

OrganizationUnited States Census Bureau“Federal bureau publishing American Community Survey figures”Map →

OrganizationGeneral Assembly of the State of Missouri“Legislative body enacting the bill”Map →

OrganizationDepartment of Economic Development“State department responsible for administering tax credit applications and appro”Map →

PersonSteven Roberts“Senate bill sponsor representing District 5”Map →

OrganizationState Historic Preservation Office“Office responsible for reviewing rehabilitation standards”Map →

Sources

Open source document

www.senate.mo.gov

Analysis Score

0–100

Significance75
How much this matters to a regular citizen
Controversy30
Intensity of disagreement among stakeholders
Entertainment5
Compellingness for a non-policy-wonk reader
Buzz40
Current news / social attention level

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