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Tax Commission adopts clarifications to corporate historic-preservation tax credit rule
Summary
The Utah State Tax Commission on Oct. 23 adopted amendments to R865-6F-26 clarifying application roles with the State Historic Preservation Office, requiring federal Rehabilitation standards for eligible work, and allowing the credit to be claimed in the year of final certification; the motion passed unanimously.
The Utah State Tax Commission on Oct. 23, 2025 adopted amendments to rule R865-6F-26, which governs corporate historic-preservation tax credits. Commissioner John T. Deeds moved to adopt the amendments; Commissioner Rebecca L. Rockwell took a roll-call vote and the motion passed unanimously.
The amendments change language to clarify the roles of the State Historic Preservation Office and applicants when applying for the National Register of Historic Places or when a building is in a National Register historic district; require that project work eligible for the tax credit meet federal standards of Rehabilitation; clarify the credit may be claimed in the tax year the applicant receives final certification from the State Historic Preservation Office; and replace references to the Utah Division of State History with the State Historic Preservation Office. Commission documents state the rewrite also modernizes drafting and better describes the application process. No public comments were received during the rule publication period.
