Utah Tax Commission Proposes Amending Historic Preservation Individual Income Tax Credits

The Utah State Tax Commission proposed amending the historic preservation individual income tax credits. The proposed amendments include: 1) changing language that implies the State Historic Preservation Office may approve a nomination to the National Register for Historic Places; 2) emphasizing that project work must be consistent with federal standards of Rehabilitation; 3) clarifying when a tax credit may be claimed, and 4) replacing references to the Utah Division of State History. Comments on the proposed rule are due Oct. 15. [Utah State Tax Comm’n, Regs R865-9I-41, 08/14/25]