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IA
Historic Preservation Tax Credit — Arts and Creative Spaces
State tax credits for rehabilitation of historic buildings in Iowa, applicable to arts organizations and creative businesses rehabilitating historic structures for studios, galleries, performance spaces, or other arts uses. Up to $45M available per year; 85% refundable in 2025.
About this program
Visit the program website for full details.
Eligibility
Individuals, LLCs, nonprofits, and other entities undertaking sensitive rehabilitation of certified historic structures in Iowa, including arts organizations developing creative spaces.
Requirements
- Property must be a certified historic structure
- Rehabilitation must meet SHPO and IEDA standards
- Annual application window; small projects accepted year-round