Missouri State Tax Credits
State Tax Credit Investments

Missouri

Missouri Low Income Housing Tax Credit Summary

  • Applicable against Missouri individual and corporate income tax, as well as Missouri insurance premium taxes and bank taxes.
  • Can be utilized by any entity subject to Missouri income tax.
  • Low default rate over the 20+ year history
  • Recapture risk is only on one-third of the accelerated portion of the credits
  • Credits can be allocated to any partner of a partnership or member of an LLC in any manner
  • No requirement to comply with federal allocation rules
  • Can be carried forward for five years and carried back for three years (credit not to exceed the taxpayer’s Missouri income tax liability)
  • May offset 100% of taxpayer’s liability
  • Can be acquired in multi-year strips of credits anywhere in duration from 2 to 10 years
  • Transferrable to other entities

Investing

Interested in investing to create more affordable homes in Missouri?

Monetizing

Interested in monetizing your Missouri low income housing tax credits?

Missouri Historic Rehabilitation Tax Credit Summary

  • Can be utilized by any entity subject to Missouri income tax
  • Applicable against income taxes, corporation franchise taxes, insurance premium taxes and bank taxes
  • Low default rate over the 20+ year history
  • Certificated by the State of the Missouri, no recapture risk
  • The credits are purely transferred from developer/project to end user
  • Can be carried forward for ten years and carried back for three years (credit not to exceed the taxpayer’s Missouri income tax liability)
  • May offset 100% of taxpayer’s liability
  • One-year credit
  • Transferable to other entities

Investing

Interested in investing to preserve historic buildings in Missouri?

Monetizing

Interested in monetizing your Missouri historic tax credits?

Contact us for more information about ESG Investing, state and federal tax credits.