Historic tax credits are common at the state level—though they are contested and championed on a recurring basis all over the country.
Renee Kuhlman writes a report for the National Trust for Historic Preservation's Preservation Leadership Forum that surveys the country for state historic tax credits. The result: "34 states currently use Historic Tax Credits (HTCs) to encourage the redevelopment and preservation of qualifying historic buildings." The number of states with HTCs compares well to state with other types of tax credits, like Low Income Housing Tax Credits (18 states) and New Market Tax Credits (12 states).
Kuhlman credits the expansion of the number of states with HTCs to the leadership of National Trust President Richard Moe. When Moe took the job in 1994, explains Kuhlman, only eight states had HTCs.
As Kuhlman notes, however, HTCs have lapsed or been defeated in some states in recent years, such as Michigan, California, Indiana, and Alabama. The article includes positive developments for HTCs in states like Illinois, Virginia, Oklahoma, and Kentucky. Underlying all of the state examples of HTCs, is the federal HTC, which will be up for debate as the current Congress considers tax reform.
The article includes links to a few helpful resources for those looking to research historic tax credits in more detail.
FULL STORY: The State of State Historic Tax Credits
The Surprising Oil Tax in the Inflation Reduction Act
President Biden has made reducing gas prices paramount in his administration, so it was likely a surprise to hear a Republican senator last Sunday warn TV viewers that a revived and increased oil fee in the climate bill will increase their gas costs.
Missing From the Climate-Energy Legislation: Bikes!
Missing from the Democrats' Inflation Reduction Act, the significant climate legislation which passed the Senate on a 51-50 party-line vote on Sunday with Vice President Harris casting the tie-breaking vote, is any mention of bikes.
Low-Income Housing Tax Credits Lose Luster in the Post-GOP Tax Reform World
Fewer people investing in low-income housing tax credits means fewer affordable housing units being built—at a time when affordable units are in extremely short supply.
What ‘The Brutalist’ Teaches Us About Modern Cities
How architecture and urban landscapes reflect the trauma and dysfunction of the post-war experience.
‘Complete Streets’ Webpage Deleted in Federal Purge
Basic resources and information on building bike lanes and sidewalks, formerly housed on the government’s Complete Streets website, are now gone.
The VW Bus is Back — Now as an Electric Minivan
Volkswagen’s ID. Buzz reimagines its iconic Bus as a fully electric minivan, blending retro design with modern technology, a 231-mile range, and practical versatility to offer a stylish yet functional EV for the future.
Healing Through Parks: Altadena’s Path to Recovery After the Eaton Fire
In the wake of the Eaton Fire, Altadena is uniting to restore Loma Alta Park, creating a renewed space for recreation, community gathering, and resilience.
San Diego to Rescind Multi-Unit ADU Rule
The city wants to close a loophole that allowed developers to build apartment buildings on single-family lots as ADUs.
Electric Vehicles for All? Study Finds Disparities in Access and Incentives
A new UCLA study finds that while California has made progress in electric vehicle adoption, disadvantaged communities remain underserved in EV incentives, ownership, and charging access, requiring targeted policy changes to advance equity.
Urban Design for Planners 1: Software Tools
This six-course series explores essential urban design concepts using open source software and equips planners with the tools they need to participate fully in the urban design process.
Planning for Universal Design
Learn the tools for implementing Universal Design in planning regulations.
City of Albany
UCLA Lewis Center for Regional Policy Studies
Mpact (formerly Rail~Volution)
Chaddick Institute at DePaul University
City of Piedmont, CA
Great Falls Development Authority, Inc.
HUDs Office of Policy Development and Research