Mississippi Administrative Code
Title 16 - History, Humanities and Arts
Part 3 - Historic Preservation Division
Chapter 5 - Mississippis State Historic Preservation Tax Incentives Program
Rule 16-3-5.5 - Qualified Expenditures

Universal Citation: MS Code of Rules 16-3-5.5
Current through September 24, 2024

Allowable expenditures include costs associated with the work undertaken on a structural component of a historic building such as walls, roofs, windows, floors as well as central air conditioning and heating systems, plumbing and plumbing fixtures, electrical wiring and lighting fixtures, elevators, and other components related to the operation or maintenance of the building. In addition, there are soft costs that qualify, such as architectural and engineering fees, site survey fees, development fees, and other construction-related costs. The tax credit does not apply to such costs as acquiring or furnishing the building, new additions, new building construction, or parking lots, sidewalks, landscaping, or other facilities related to the building. (Qualified rehabilitation expenditures are defined in Section 47(c)(2)(A) of the Internal Revenue Code of 1986, as amended.)

Miss. Code §§ 25-59-1, 39-7-1 (1972, as amended).

Disclaimer: These regulations may not be the most recent version. Mississippi may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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