Modifies the Historic Preservation Tax Credit

Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Roberts, Steven; House handler: N/A
Last action: 2026-03-04
Official status: SCS Voted Do Pass S Economic and Workforce Development Committee (4795S.05C)
Effective date: Emergency

Plain English Breakdown

The plain English breakdown is still being put together. The official documents below are already here.

Bill History

2026-03-04 Missouri House of Representatives and Missouri Senate
SCS Voted Do Pass S Economic and Workforce Development Committee (4795S.05C)
2026-02-25 Missouri House of Representatives and Missouri Senate
Hearing Conducted S Economic and Workforce Development Committee
2026-01-08 S128
Second Read and Referred S Economic and Workforce Development Committee
2026-01-07 S47
S First Read
2025-12-01 Missouri House of Representatives and Missouri Senate
Prefiled

Official Summary Text

The following summaries of this bill are available:

Print All Summaries

Senate Committee Substitute

Print

SCS/SB 961 - This act makes several technical changes to provisions of law relating to facilities of historic significance.

This act contains an emergency clause.
JOSH NORBERG

Introduced

Print

SB 961 - This act modifies the definition of "applicable percentage" for the purpose of determining the value of a historic preservation tax credit by providing that the applicable percentage for the rehabilitation of a property that is a historic school shall be 35%.

Additionally, current law limits the total amount of historic preservation tax credits that may be authorized in a fiscal year, with an exception for projects that receive less than $275,000. This act increases such amount to $495,000.
JOSH NORBERG