MO HB3080

Increases the historic rehabilitation tax credit from 25% to 35% for certified historic structures located in qualifying counties (areas outside Kansas City and St. Louis) for costs incurred on or after July 1, 2024

Extends the deadline from January 1, 2024 to January 1, 2026 for single-resource certified historic structures over one million gross square feet to receive Part I approval or National Register listing to qualify for special tax credit spreading provisions

Allows up to 10% of rehabilitation costs to be incurred for investigation assessments and building stabilization before submitting a tax credit application for qualifying county projects

Prohibits state historic rehabilitation standards from being more restrictive than the Secretary of the Interior's Standards for Rehabilitation under 36 CFR 67

Declares the act an emergency measure effective immediately upon passage due to the importance of protecting historic buildings in Missouri