Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Historic Preservation Tax Credit Individual topic
No spam. Unsubscribe anytime.
Commission adopts clarifications to individual historic-preservation tax credit rule
Summary
On Oct. 23 the Commission adopted amendments to R865-9I-41 clarifying applicant/State Historic Preservation Office roles, requiring federal Rehabilitation standards for eligible work, allowing claim in the year of final certification, and updating agency naming; the motion passed unanimously.
The Utah State Tax Commission adopted amendments to R865-9I-41 on Oct. 23, 2025 to clarify how individuals apply for the historic-preservation income tax credit. Commissioner John T. Deeds moved to adopt the amendments and Commissioner Rebecca L. Rockwell took a roll-call vote; the motion passed unanimously.
The revisions mirror changes in the corporate-credit rule and clarify that project work eligible for the credit must meet federal standards of Rehabilitation, update agency references to the State Historic Preservation Office, and clarify the timing for claiming the credit when final certification is received. No public comments were received on the rule during its comment period.
