Proposed Federal Tax Policy Reform: Federal Historic Preservation Tax Credit and State and Local Tax Deductibility Copyrighted
October 3, 2017
City of Dubuque Action Items # 1.
ITEM TITLE: Proposed Federal Tax Policy Reform: Federal Historic
Preservation Tax Credit and State and Local Tax
Deductibility
SUMMARY: City Manager recommending Mayor and City Council
approval to adopt two resolutions related to the new
proposal coming from the Congressional and Executive
branches to reduce federal income taxes.
RESOLUTION of the City Council of the City of Dubuque,
Iowa Affirming Its Support of The Federal Historic Tax
Credit Program
RESOLUTION of the City Council of the City of Dubuque,
Iowa Affirming Its Support of The State And Local Tax
(Salt) Deduction
SUGGESTED DISPOSITION: Suggested Disposition: Receive and File; Adopt
Resolution(s)
ATTACHMENTS:
Description Type
Proposed Federal Tax Policy Reform-MVM Memo City Manager Memo
Staff memo Staff Memo
Resolution-Historic Preservation Resolutions
Resolution SALT Resolutions
Prosperity Through Preservation Supporting Documentation
Federal Historic Tax Credit Projects Supporting Documentation
National HTC Sign on Letter Supporting Documentation
Politico Pro Article Supporting Documentation
Historic Tax Credits Information Supporting Documentation
Protect the State and Local Tax SALT Supporting Documentation
Impact of Eliminating the State and Local Tax Deduction Supporting Documentation
Dubuque
THE CITY OF
III1ij B E All-America City
Masterpiece on the Mississippi
2007•2012•2013•2017
TO: The Honorable Mayor and City Council Members
FROM: Michael C. Van Milligen, City Manager
SUBJECT: Proposed Federal Tax Policy Reform: Federal Historic Preservation Tax
Credit and State and Local Tax Deductibility
DATE: October 2, 2017
Assistant City Manager Teri Goodmann is recommending Mayor and City Council
approval to adopt two resolutions related to the new proposal coming from the
Congressional and Executive branches to reduce federal income taxes.
Two provisions are of particular concern and these resolutions oppose inclusion of
these in the federal tax code. The City position would be in opposition of the elimination
of the Federal Historic Tax Credit and elimination of the federal tax deduction for the
payment of state and local property taxes.
I concur with the recommendation and respectfully request Mayor and City Council
approval.
Mic ael C. Van Milligen
MCVM:jh
Attachment
cc: Crenna Brumwell, City Attorney
Teri Goodmann, Assistant City Manager
Cori Burbach, Assistant City Manager
Dubuque
THE CITYOF
111)1_ B E AII•AmericaCity
Masterpiece on the Mississippi I I I I®
2007•2012•2013•2017
TO: Michael C Van Milligen, City Manager
FROM: Teri Goodmann, Assistant City Manager
SUBJECT: Proposed Federal Tax Policy Reform: Federal Historic Preservation Tax
Credit and State and Local Tax Deductibility
DATE: October 2, 2017
Background
County, State and Federal government decisions directly and indirectly impact City
government. Understanding the mutuality of these relationships, the City of Dubuque
works in partnership with other levels of government on a regular basis to promote good
will and the City Council's goals and priorities. Some examples include: City support of
the annual Dubuque Area Chamber of Commerce Fly-In, the City of Dubuque's annual
August Congressional Staff Visit, City sponsorship support of Dubuque Night in Des
Moines and regular communication with elected officials in county, state and federal
government.
The City staff also maintain membership in the Iowa and National League of Cities, the
Metro Coalition, Smart Growth Developers and other organizations to maintain up to
date information on proposed legislative actions of the state legislature and the US
Congress. The City also identifies its own state and federal legislative priorities each
year. These legislative priorities are gathered each fall from department managers and
local, regional and national partners and submitted to the City Council for review and
approval.
Understanding and participating in intergovernmental relations brings leveraged benefits
to the citizens of Dubuque in the form of programs, policies and funding opportunities
that achieve City Council goals and priorities. Partnership with County, State and
Federal governments are an essential component of City success.
Service People Integrity Responsibility Innovation Teamwork
Discussion
The U.S. Congress is currently reviewing proposed tax policy reform with a goal of
reducing corporate tax levels from 35% to 20%. City staff and partners from Smart
Growth Developers, National Trust for Historic Preservation, the Iowa League of Cities
and others have been watching and reviewing the proposed tax policy reforms and
consequent impacts on the City.
Two issues in federal tax policy reform are cause for serious concern:
• elimination of the Federal Historic Preservation Tax Credit.
• elimination of the ability for taxpayers to deduct state and local taxes.
The City of Dubuque has received more Federal Historic Preservation tax credits
(FHTCs) than any other city in the State of Iowa. These credits are used to restore and
repurpose historic buildings that have been either fallen into disrepair, been abandoned
or are underutilized. The FHTCs in Dubuque alone have had a direct impact of$34
million in FHTCs and a leveraged economic impact of$183 million and have created
over 3,400 jobs. Main Street Dubuque Director Dan LoBianco has reported that since
1985, almost $1 billion has been invested in Dubuque as a result of the federal and
state historic tax credits. Elimination of this program would create a severe setback to
the City and its partners.
The State and Local Tax Deduction prevents taxpayers from being taxed twice on the
same income by allowing deduction of local and state taxes from federal income tax.
This deduction also gives the City of Dubuque and other cities across the country the
ability to raise necessary funds for workforce development, education, safety,
community development and infrastructure.
Eliminating the State and Local Tax Deduction does not reform the federal tax code, it
merely shifts the burden of funding to the property tax payers in cities and towns.
Recommended Action
Mayor and City Council pass the two resolutions officially indicating the City of
Dubuque's position on the Federal Historic Preservation Tax Credit and the State and
Local Tax (SALT) Deduction thereby supporting Dubuque's property tax payers, local
control and also the continued sustainable redevelopment of our historic city in
partnership with the federal, state and private sector with a goal of leveraging increased
workforce and jobs and maintaining our nationally significant architectural landscape.
Service People Integrity Responsibility Innovation Teamwork
RESOLUTION NO. 334-17
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DUBUQUE, IOWA
AFFIRMING ITS SUPPORT OF THE FEDERAL HISTORIC TAX CREDIT PROGRAM
WHEREAS, the Federal Historic Tax Credit program (FHTC program) in its current
form was enacted by Congress and the Reagan Administration to attract capital to historic
rehabilitation projects that help stimulate local economies; and
WHEREAS, since its inception the FHTC program has had tremendous impact
nationwide, creating over 2.4 million jobs, rehabilitating more than 42,000 buildings, and
leveraging $131.8 billion in private investment; and
WHEREAS, because of the FHTC program, the State of Iowa has experienced
exceptional economic growth. From 2002 to 2016, the FHTC program invested $195
million in 257 projects across Iowa. That amount leveraged an additional $979 million of
private investment, for a total investment of almost $1.2 billion. These projects created
10,817 permanent jobs and an additional 8,997 construction jobs with a total income, net
of taxes, of almost $1.1 billion. Most importantly, the income generated by these jobs and
businesses added $229 million to local, state and federal tax coffers, with the federal
government realizing a revenue gain of $174 million; and
WHEREAS, the FHTC program leverages four private dollars for every dollar of federal
support. FHTC program projects are catalytic, generating addition real estate investment
in nearby properties spurring an area -wide revitalization cycle. To date, the $25 billion in
federal historic tax credits issued over the life of the FHTC program has generated more
than $30 billion in federal tax revenue, a net gain to the federal treasury of $5 billion; and
WHEREAS, the FHTC program, combined with the Iowa Historic Tax Credit, is a
powerful tool that has led to the redevelopment of such vacant, blighted and/or
underutilized buildings in Dubuque as the Cottingham & Butler Headquarters (former
Stampfers/Security Building), the Town Clock Building, several buildings on Upper Main
and the Old Main District, the Roshek Building, Hotel Julien, Cooper Wagon Works, the
Franklin School Apartments, Cathedral Square Apartments, CARADCO Building/Schmid
Innovation Center, Novelty Iron Works, Linseed Lofts, the Riverview Apartments, the
Francis Apartments and many others. Because of the FHTC program, these buildings
were returned to both full utilization and to the local tax rolls; and
WHEREAS, there remains over one million square feet of vacant or underutilized
space in Dubuque buildings in need of rehabilitation which would qualify for the Federal
Historic Tax Credit, including buildings on Main Street, Central Avenue, the Millwork
District, and the Dubuque Brewing and Malting Complex (former H&W terminal) on the
far north side. Rehabilitation of most of these buildings and sites will not be financially
feasible without the Federal Historic Tax Credit.
NOW THEREFORE BE IT RESOLVED by the City Council of the City of Dubuque that
the Dubuque City Council supports the Federal Historic Tax Credit program and urges
President Trump and the Congress to continue the Federal Historic Tax Credit program.
BE IT FURTHER RESOLVED by the City Council of the City of Dubuque that the
Dubuque City Council urges Congressman Rod Blum, Senator Chuck Grassley and
Senator Joni Ernst to fully support Federal Historic Tax Credit Program and to refrain from
supporting any tax reform proposal that does not include the Federal Historic Tax Credit
Program.
Passed, approved, and adopted this 3rd day of October, 2017.
/,
Attest:
Kein S. Firr sttaiil,--City Clerk
M4 •
Roy D. Buol, Mayor
RESOLUTION NO. 335-17
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DUBUQUE, IOWA
AFFIRMING ITS SUPPORT OF THE STATE AND LOCAL TAX (SALT) DEDUCTION
WHEREAS, the State and Local Tax (SALT) Deduction has been in existence
since the federal income tax was adopted in 1913; and
WHEREAS, the SALT Deduction policy respects the independent state and local
government tax structures and contributes to growth and stability by providing local tax
revenues for essential services; and
WHEREAS, the SALT Deduction policy supports local property taxpayers by
ensuring they are not doubly taxed and preventing double taxation; and
WHEREAS, The SALT Deduction provides for local government's ability to build
and maintain infrastructure including schools, sewers and public transportation systems
and supports other essential services which are paid for by revenues generated by local
taxes; and
WHEREAS, the SALT Deduction is fundamental to the way the City of Dubuque
creates a budget and provides essential services to its citizens and is a cornerstone of
fiscal federalism which has existed for over 100 years;
NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY
OF DUBUQUE, IOWA:
1. The City Council of Dubuque supports the SALT Deduction policy and urges
President Trump and the Congress to continue to support the SALT Deduction program.
2. The City Council of the City of Dubuque urges Congressman Rod Blum, US
Senator Charles Grassley and US Senator Joni Ernst to fully support the continuation of
the SALT Deduction policy and refrain from supporting tax policy reform that would
negatively impact the City of Dubuque and its citizens.
Passed, approved and adopted this 3rd day of October, 2017.
e -y a
Roy D. Buol, Mayor
Attest:
Kevi S°. Irnstah`r, Citytlerk
F:\Users\tsteckle\Brumwell\Resolutions\SALT 100217.docx
Prosperity
through Preservation
Protect and Enhance the Hiatt no Tax Credit
Preserve and Enhance the Federal Historic Tax Credit
• The Historic Tax Credit (HTC) encourages private investment in the rehabilitation of
historic buildings.The credit attracts private capital—$131 billion since inception—to
revitalize often abandoned and underperforming properties that have a financing gap
between what banks will lend and the total development cost of the transaction.
• The credit in turn generates new economic activity by leveraging private dollars to
preserve historic buildings and create jobs; through 2016,the rehabilitation of 42,293
historic buildings has created more than 2.4 million jobs.The HTC can be adapted to
provide targeted and timely economic help to areas with special needs. For example, the
HTC was temporarily increased to 26% to help rebuild New Orleans after Hurricane
Katrina through the GO-ZONE Act of 2005.
• The HTC benefits local communities, especially our nation's urban core and rural areas.
Over 40% of projects financed in the last fifteen years are located in communities with
populations of less than 25,000.
• In addition to revitalizing communities and spurring economic growth, the HTC returns
more to the Treasury than it costs. In fact,Treasury receives$1.20-1.25 in tax revenue
for every dollar invested.According to a study commissioned by the National Park
Service, since inception, $25.2 billion in federal tax credits have generated more than
$29.8 billion in federal tax revenue from historic rehabilitation projects
• Tax reform aimed at growing the economy should enhance.not diminish the HTC.
Historic rehabilitation projects frequently have higher costs, greater design challenges,
and weaker market locations—all of which results in lender and investor bias against
investments in rehabilitation.The Historic Tax Credit Improvement Act enjoys solid
bipartisan support and would enhance the HTC by directing more investment to small
business transactions along older Main Street corridors. Specifically, the bill creates a
30% credit for small deals to make these transactions more attractive to outside investors
who tend to favor much larger investment opportunities. In addition, the bill allows the
historic tax credits in these small transactions to be transferred with lower transaction
costs, as a tax certificate, making it easier for small business owners to bring outside
investment into smaller transactions.
Historic Tax Credit Coalition 1202.567.2900
www.historiccredit.com
National Trust for Historic Preservation 1202.588.6000
www.savingplaces.org
Prosperity
through Preservation
Protect arid.Enhance the Htatcric Tax Credit
Background:
• The HTC was initially enacted in 1978 and made permanent in the tax code in1986.
• Thirty-four states across the country, including Louisiana,Wisconsin,Texas, Ohio,
Missouri, North Carolina, and Virginia, recognize the economic developmentpotential
of historic rehabilitation and have enacted individual state Historic Tax Credit
programs that work in tandem with the federal program.
• As an economic activity,historic rehabilitation greatly outperforms new construction
in job creation. Rehabilitation project costs are on average 60 percent labor and 40
percent materials compared to new construction,which is about 40 percent labor and
60 percent materials. In addition to hiring local labor, historic rehabilitation materials
are more likely to be purchased locally.As a result,approximately 75 percent of the
economic benefits of these projects remain in the communities where these buildings
are located.
• The HTC is administered by the National Park Service and the Internal Revenue Service
in conjunction with the State Historic Preservation Offices. It is comprised of two
distinct and separate tax credits used to rehabilitate historic buildings including vacant
schools,warehouses,factories,retail stores, apartments, hotels and office buildings
throughout the country:
c The 20 percent credit. The 20 percent credit applies only to certified historic
structures. A certified historic building is one that is listed individually on the
National Register of Historic Places, or contributes to the character of a
National Register-listed Historic District. The 20 percent credit is available for
any income producing property, including residential rental projects.
o The 10 percent credit. The 10 percent credit is for the rehabilitation of non-
historic, non-residential buildings built before 1936.
Historic Tax Credit Coalition 1202.567.2900
www.historiccredit.com
National Trust for Historic Preservation 1202.588.6000
www.savingplaces.org
FEDERAL HISTORIC TAX Iowa
CREDIT PROJECTS
A total of 257 Federal Historic Tax Credit projects received Part 3 certifications
from the National Park Service between fiscal year 2002 through 2016, resulting
in over$1 billion in total development.
Data source: National Park Service, 2017
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Federal Historic Tax Credit Projects
ID 1 0 6 to 10 N 0 25 50 100 150
N I Miles
1 2 to 5 0 11 and over
Provided by the National Trust for Historic Prosperity,
Preservation and the Historic Tax Credit Coalition
through
Save the Historic Tax Credit
For more information, contact Shaw Sprague, Director of Government Relations&Policy I (202) 588-6339 I ssprague@savingplaces.org
State of Iowa
conomic Impacts of HTC Investment, FY 2002-2016
Total Number of Projects Rehabilitated: 257
Total Development Costs: $1,173,372,442
Total Qualified Rehabilitation Expenditures: $973,899,127
Federal HTC Amount: $194,779,825
Total Number of Jobs Created: 19,814
Construction: 8,997
Permanent: 10,817
Total Income (Net of Taxes) Generated: $1,090,589,400
Household: $589,532,700
Business: $501,156,700
Total Taxes Generated: $229,128,600
Local: $28,027,600
State: $26,988,600
Federal: $174,112,400
Iowa
Historic Tax Credit Projects, FY 2002 - 2016
Qualified
Project Name Address City Year Rehabilitation Use
Expenditures
Sigma Sigma-Delta Chi Fraternity 401 Hayward Avenue Ames 2010 $820,373.00 Hotel
House
Iowa Beta Chapter Of Sigma Epsilon 228 Gray Avenue Ames 2012 $2,135,467.00 Housing
Delta Upsilon Chapter House 117 Ash Avenue Ames 2013 $1,802,048.00 Housing
Bedford Battery Company 510 Central Ave Bedford 2011 $696,865.00 Other
J.H. Leon Building 104 S.Washington Bloomfield 2012 $145,838.00 Multi-Use
Hedge Building 401 Jefferson Street Burlington 2011 $499,000.00 Office
Jones Block 404 Jefferson Burlington 2012 $455,718.00 Multi-Use
Lyman Cook'S Block 400 Jeffersonn Burlington 2012 $455,718.00 Multi-Use
First United Methodist Church of 421 Washington Street Burlington 2013 $9,820,000.00 Other
Burlington
John Boesch Company 416 Jefferson Street Burlington 2014 $2,344,000.00 Other
The Black Hawk Hotel 115 Main Street Cedar Falls 2005 $826,000.00 Hotel
1234-38 4Th Avenue
Brown Apartments Cedar Rapids 2009 $2,268,322.00 Housing
S.E.
Modern Bakery-Joseph Pechacek
88 16Th St Sw Cedar Rapids 2010 $250,000.00 Other
Building
F&J Water Softner Co.Building 74 16Th Ave. Sw Cedar Rapids 2011 $55,243.00 Multi-Use
South End Market And Commercial 72 16Th Ave. Sw Cedar Rapids 2011 $125,580.00 Multi-Use
Club Building
Printing Company Building 62 1/2 16Th Ave. Sw ° Cedar Rapids 2011 $273,980.00 Commercial
Citizens Savings Bank Building 99 16Th Ave.Sw Cedar Rapids 2011 $300,641.00 Multi-Use
Frank Lizicar Building 62 16Th Ave. Sw Cedar Rapids 2011 $303,335.00 Multi-Use
Pochobradsky Building 97 16Th Ave. Sw Cedar Rapids 2011 $342,242.00 Multi-Use
Zcbj 1200 3Rd St. Se Cedar Rapids 2011 $453,653.00 Commercial
Cedar Rapids Post Office And Public 302 2Nd Avenue Se Cedar Rapids 2011 $1,534,046.00 Multi-Use
Building
The Roosevelt Apartments (Hotel
200 First Avenue Ne Cedar Rapids 2011 $9,224,751.00 Housing
Roosevelt)
Best Oil And Refining Company 624 12Th Avenue Se Cedar Rapids 2012 $244,408.00 Other
Hose Station No.4 1111 3Rd Street Se Cedar Rapids 2012 $261,842.00 Multi-Use
C.S.P.S Hall 1101-1107 3Rd St.Se Cedar Rapids 2012 $6,402,859.00 Multi-Use
Jacobs Building 1121 3Rd St.Se Cedar Rapids 2013 $65,200.00 Multi-Use
John Krejci Grocery Building 1125 3Rd St. Se Cedar Rapids 2013 $76,626.00 Commercial
The Cherry Building 329 Tenth Avenue Se Cedar Rapids 2013 $285,909.00 Office
Suchy Building 1006 3Rd Street Se Cedar Rapids 2013 $412,997.00 Multi-Use
Averill Glenn M. and Edith House 616 4th Avenue SE Cedar Rapids 2013 $629,562.00 Office
Cedar Rapids Federal Building 101 1st Street SE Cedar Rapids 2013 $10,361,924.00 Office
Paramount Theatre 121-127 3Rd Ave Se 305 Cedar Rapids 2013 $26,499,679.00 Other
3072Nd St Se
Peoples Savings Bank 101 3rd Avenue SW Cedar Rapids 2014 $848,856.00 Not Reported
Blazej Residence 1117 3rd St SE Cedar Rapids 2015 $131,595.00 Housing
Great A&P Tea Company Building 101 3rd Avenue SW Cedar Rapids 2015 $694,475.00 Commercial
Fritz Food Market 59 16th Avenue SW V Cedar Rapids 2015 $1,217,059.00 Commercial
Gatto Building 102 3rd Ave SE Cedar Rapids 2016 $576,153.00 Multi-Use
Hotel Charitone 831 Braden Avenue Chariton 2015 $5,482,355.00 Multi-Use
Clarinda Carnegie Library 300 N 16th St Clarinda 2015 $1,260,000.00 Other
5Th Avenue And South
Van Allen&Son Dept.Store 2Nd Street Clinton 2003 $2,905,000.00 Multi-Use
Howes Building(Howes Block) 419-425 2Nd Street Clinton 2006 $22677,873.00 Office
South
Moeszinger-Marquis Hardware Co. ,1 South 2Nd Street Clinton 2007 $2,357,540.00 Multi-Use
(C.E.Armstrong&Sons Co.) �`
Corning Opera House 800 Davis Ave Corning 2013 $3,461,535.00 Other
States Savings Bank Building 509 W. Broadway Council Bluffs 2001 $395,651.00 Other
John J.And Agnes Shea House 309 South 8Th Street Council Bluffs 2002 $109,845.00 Hotel
Bennett Building 405 West Broadway Council Bluffs 2002 $3,543,000.00 Housing
Vavra'S Dry Goods 142 W. Broadway Council Bluffs 2008 $248,917.00 Multi-Use
Bradley'S Academy 136-140 W.Broadway Council Bluffs 2008 $746,753.00 Multi-Use
Creston House 215 South Main Stret Council Bluffs 2011 $2,258,730.00 Office
149 153&161 West
Hughes-Irons Motor Company Broadway Council Bluffs 2011 $32750,000.00 Multi-Use
Pioneer Implement Company 1000 South Main Street Council Bluffs 2011 $9,706,937.00 Housing
Hotel lowana 203 West Montgomery Creston 2012 $4,771,919.00 Housing
Street
Davies House 901 Tremont Ave. Davenport 2003 $3,800,000.00 Multi-Use
Upham Hall 1607 W. 12Th Street Davenport 2005 $1,725,000.00 Housing
Lawlor Hall 1607 W. 12Th Street Davenport 2005 $1,882,426.00 Housing
Chicago Rock Island And Pacific
Railroad Freight Station 505 Iowa Street Davenport 2005 $2,129,970.00 Housing
North Hall-Petersen Hall 1607 W. 12Th Street Davenport 2005 $6,929,082.00 Housing
Crescent Macaroni And Cracker
Company Building 427 Iowa Street Davenport 2005 $8,976,302.00 Housing
P
West Hall 1607 W. 12Th Street Davenport 2006 $450,000.00 Housing
Renwick House 901 Tremont Avenue Davenport 2006 $500,000.00 Office
Mississippi Lofts 1o6 East 3Rd Street Davenport 2007 $8,000,000.00 Multi-Use
Ewert And Richter Express And 316-320&322-324 E. Davenport 2007 $9,325,596.00 Multi-Use
Storage Company Building 4Th Street
Adler Theatre 138 East Third Street Davenport 2007 $15,467,902.00 Other
Linograh Company Building 42o West River Drive Davenport 2009 $7,701,175.00 Other
Cone Library 1607 W. 12Th Street Davenport 2010 $2,043,549.00 Housing
Taylor Elementary School 1400 Warren Street Davenport 2011 $5,193,104.00 Housing
John Forrest Block Building 401-405 Brady Street Davenport 2011 $6,059,584.00 Multi-Use
Blackhawk Hotel 200 East Third Street Davenport 2011 $44,684,876.00 Other
Kerker Paper Box Company 315 East 5Th Street Davenport 2012 $2,911,965.00 Housing
Best Residence and Auto House 627 Ripley Street Davenport 2013 $154,174.00 Housing
Jackson School/School No.6 1420 West 16th Street Davenport 2014 $6,367,370.00 Housing
American Commercial and Savings
Bank 201 W 3rd Street Davenport 2014 $8,100,000.00 Multi-Use
Renwick Building 324 Brady Street Davenport 2014 $9,416,362.00 Multi-Use
Democrat Building 407-411 Brady Street Davenport 2015 $4,061,160.00 Multi-Use
Sieg Iron Company aka 5th Street Lofts 500 Iowa Street Davenport 2015 $6,220,415.00 Multi-Use
Smith Brothers and Burdick Company
Building 427 Pershing Avenue Davenport 2015 $10,109,446.00 Multi-Use
Union Savings Bank and Trust 229 Brady St Davenport 2016 $14,456,009.00 Housing
Decorah Woolen Mill 107 North Court Street Decorah 2003 $1,474,774.00 Housing
Steyer Opera House 102-104 W.Water Street Decorah 2004 $1,181,026.00 Multi-Use
The Carey House 1502 1St Avenue North Denison 2008 $60,007.00 Hotel
The Teachout Building 500 East Locust Des Moines 2002 $1,064,380.00 Multi-Use
Masonic Temple Building 1011 Locust Street a Des Moines 2002 $6,401,200.00 Multi-Use
Hallett Flats- Rawson Apts. 1301-1307 Locust Street Des Moines 2003 $2,800,000.00 Multi-Use
Herndon Hall 2000 Grand Avenue Des Moines 2004 $718,536.00 Office
Standard Glass And Paint Company 112 ioTh Street Des Moines 2006 $3,807,850.00 Housing
Herring Motor Car Company Building 110 loTh Street Des Moines 2006 $4,846,355.00 Housing
Hubbell Building 904 Walnut Street Des Moines 2006 $7,819,455.00 Multi-Use
Kirkwood Hotel 400 4Th Street Aka 400 Des Moines 200
Walnut Street 7 $11,491,842.00 Housing
Name Not Reported 834- 19Th Street Des Moines 2008 $174,000.00 Multi-Use
Newens Sanitary Dairy Building 2300 University Avenue! Des Moines 2008 $1,653,262.00 Multi-Use
11
Harrington Apartments 677 16Th Street Des Moines 2008 $1,929,364.00 Housing
Des Moines Western Railyway Freight 625 East Court Avenue Des Moines 2008 $2,912,856.00 Office
House
C.C.Taft Company Commercial Block 216-222 Court Avenue Des Moines 2008 $6,227,793.00 Commercial
Hawthorn Hill 921 Pleasant Street Des Moines 2008 $7,020,755.00 Housing
Seth Richards Commercial Block 300-310 Court Avenue Des Moines 2008 $9,058,455.00 Multi-Use
National Biscuit Company Flats 1001 Cherry Street Des Moines 2009 $865,350.00 Housing
D.S.Chamberlain Building 1312 Locust Street Des Moines 2009 $6,089,292.00 Multi-Use
Baker-Devotie-Hollinsworth 516-526 East Grand Des Moines 2010 $1,827,510.00 Multi-Use
Blocks(Studio Block) Avenue
340 Southwest 5Th
Hawkeye Transfer Company Street Des Moines 2010 $10,675,220.00 Multi-Use
Liberty Building 418 Sixth Avenue Des Moines 2011 $20,261,302.00 Multi-Use
Oliver Herrick'S Post Office 3600 6Th Avenue Des Moines 2012 $357,136.00 Multi-Use
Murillo Flats 611 16Th Street Des Moines 2012 $484,622.00 Housing
Rumely-Des Moines Drug Company no Southwest Fourth
Building Street Des Moines 2012 $13,625,000.00 Housing
Reiley Apartments 1534 Woodland Avenue ° Des Moines 2013 $115,348.00 Housing
Emerson Apartments 718-18Th Street Des Moines 2013 $248,542.00 Housing
Elliott Furniture Company Block 424 East Locust Street Des Moines 2013 $633,771.00 Multi-Use
Portwell Flats(b41 19Th Street)And 1821 Woodland Avenue
Wellsport Flats (1821 Woodland 64119Th Street Des Moines 2013 $2,767,586.00 Housing
Avenue)
F.W.Fitch Company Soap Plant 1514 Walnut Street Des Moines 2013 $3,230,234.00 Multi-Use
Crane Building 1440 Walnut St. Des Moines 2013 $6,999,548.00 Housing
739 17th Street
Ahrens Apartments Des Moines 2014 $150,000.00 Housing
Garver House 721 16th Street Des Moines 2014 $550,000.00 Housing
Boyt Company Building 210 Court Avenue Des Moines 2014 $681,332.00 Multi-Use
The Lexington
1721 Pleasant Street Des Moines 2014 $798,000.00 Housing
Studebaker Corporation Branch Office 2
Building 1436-42 Locust Street Des Moines 2014 $5,925,720.00 Multi-Use
Hawkeye Transfer Warehouse 702 Elm Street Des Moines 2014 $7,146,627.00 Housing
Fleming Building 218 6th Avenue Des Moines 2014 $17,704,781.00 Housing
Franklin Apartments Roods House
Antes House Coffin Apartments 1811 6th Avenue Des Moines 2015 $482,297.00 Multi-Use
Plymouth Place 4111 Ingersoll Avenue Des Moines 2015 $10,566,178.00 Multi-Use
Des Moines Building 405 6th Ave Des Moines 2015 $29,520,750.00 I Multi-Use
Cora E.James House 1910 Pleasant St Des Moines 2016 $60,000.00 Housing
Name Not Reported 1924 Leyner St Des Moines 2016 $220,000.00 Housing
American Republic Insurance
Company Headquarters Building 6o1 6th Ave Des Moines 2016 $30,429,431.00 Office
Town Clock Building 823-825 Main Street Dubuque 2002 $2,963,164.00 Office
Iowa Inn/Dubuque Ymca 125 W.9Th Street Dubuque 2003 $3,342,578.00 Housing
Weber Paper Building 137-153 Main Street Dubuque 2004 $3,373,043.00 Multi-Use
Ziepprecht Block 1347-53 Central Avenue Dubuque 2005 $2,559,623.00 Multi-Use
1301-1307 Central
John Bell Block Avenue Dubuque 2005 $4,550,441.00 Multi-Use
Name Not Reported 248 West 11Th Street Dubuque 2006 $497,020.00 Housing
South Cooley 1042 Main Street Dubuque 2006 $1,066,022.00 Multi-Use
North Cooley 1066 Main Street Dubuque 2006 $1,171,714.00 Multi-Use
Curtis Apartments 1069 Main Street Dubuque 2006 $1,252,239.00 Multi-Use
Burden Building 1091 Main Street Dubuque 2006 $1,324,229.00 Multi-Use
Rolling Bootery 1086 Main Street Dubuque 2007 $826,940.00 Multi-Use
Dubuque Casket Company 1798 Washington Street Dubuque 2007 $5,097,137.00 Multi-Use
German Bank 342 Main Street Dubuque 2008 $1,582,043.00 Multi-Use
Dubuque Star Brewery 500 East 4Th Street Dubuque 2008 $7,949,926.00 Multi-Use
Rev.H. Fleke Duplex 759 Bluff Street Dubuque 2009 $1,220,162.00 Housing
Interstate Power Company Building 131 W loTh Street Dubuque 2009 $2,263,213.00 Office
The Security Building 800 Main Street Dubuque 2009 $10,898,271.00 Office
Julien Inn 200 Main Street Dubuque 2010 $22,947,455.00 Hotel
299 Main Street&206-
Cooper Wagon Works Building 210 W.3Rd Street Dubuque 2011 $1,703,000.00 Housing
St.Raphael School 205 Bluff Street Dubuque 2011 $3,774,443.00 Housing
Roshek Brothers Department Store 250 West 8Th Street Dubuque 2011 $42,664,086.00 Multi-Use
Michael O'Brien Rowhouse#4 1132 Locust Dubuque 2012 $394,746.00 Housing
Senator William B.Allison Residence 1134 Locust Dubuque 2012 $477,722.00 Housing
Shields&Bradley Block/M.M.Walker 40-42 Main Street Dubuque 2012 $10,705,151.00 Multi-Use
Wholesale Fruit Company Warehouse
Bonson'S Block r 356 Main Dubuque 2013 $1,442,649.00 Housing
Engine House Number 1 1805 Central Avenue Dubuque 2013 $2,113,081.00 Other
Franklin School 39 Bluff Street Dubuque 2013 $2,137,819.00 Housing
Name Not Reported 407-409 Loras Blvd Dubuque 2014 $471,318.00 Multi-Use
Bayless Business College 1005 Main Street Dubuque 2014 $1,723,653.00 Multi-Use
Noyes Building 965 Main Street Dubuque 2015 $459,520.00 Housing
Sullivan House 426-428 West 5th Dubuque 2015 $530,428.00 Multi-Use
Peterson Hall 955-57 Main Street Dubuque 2015 $620,835.00 Multi-Use
Carr Ryder&Adams Company
Building 90o Jackson Street Dubuque 2015 $29,180,742.00 Multi-Use
Kistler Building 951 Main St Dubuque 2016 $657,014.00 Commercial I
Christopher Mason Hardware Store 253 Main St Dubuque 2016 $697,319.00 Housing
Linseed Oil and Paint Works Company 901 Jackson St Dubuque 2016 $5,143,263.00 Multi-Use
I.O.O.F Hall 613-615 Iowa Ave Dunlap 2010 $412,253.00 Multi-Use
Eldora Mutual Telephone Office 1318 14Th Ave Eldora 2011 $96,659.00 Multi-Use
First National Bank Building 629 Central Avenue Fort Dodge 2004 $3,701,349.00 Housing
Wahkonsa Hotel(Wahkonsa Manor) 927 Central Avenue Fort Dodge 2009 $9,348,480.00 Multi-Use
Prusia Hardware Company Building 610 Central Ave Fort Dodge 2015 $8,510,476.00 Housing
Adair County Democrat/Adair County 108 East Iowa Greenfield 2012 $1,067,418.00 Multi-Use
Free Press Building
Hotel Greenfield 110 East Iowa Greenfield 2012 $1,134,250.00 Hotel
E.E.Warren Opera House And 156 Public Square Greenfield 2013 $6,467,879.00 Other
Hetherington Building
Pioneer Oil Company 831 West Street Grinnell 2011 $198,113.00 Other
Spencer Block 801 4Th Street Grinnell 2013 $174,487.00 Multi-Use
The Eagle Block 803-805 Fourth Avenue Grinnell 2015 $307,653.00 Multi-Use
H.C.Spencer Warehouse 808 Commercial St Grinnell 2015 $486,500.00 Other
Farmers Mutual Reinsurance Building 821 5th Ave Grinnell 2015 $530,021.00 Office
Weins Building 129-131 2Nd Ave. Ne Independence 2003 $164,208.00 Multi-Use
Englert Theatre(Aka Englert Civic 221 E.Washington
Theatre) Street Iowa City 2006 $5,155,082.00 Multi-Use
Sigma Pi Fraternity House/Catholic
Student Center 108 Mclean St. Iowa City 2013 $1,021,552.00 Housing
Bowery Street Grocery Store 518 Bowery St Iowa City 2016 $81,875.00 Commercial
Hawthorne Glove&Novelty Co. 529 S Gilbert St Iowa City 2016 $1,420,398.00 Multi-Use
First National Bank 601 Washington Avenue Iowa Falls 2010 $431,309.00 Other
Name Not Reported 101 North Chestnut St. Jefferson 2015 $818,850.00 Commercial
General William Worth Belknap House 511 N.3Rd Street Keokuk 2006 $143,000.00 Housing
Hotel Iowa 401 Main Street Keokuk 2007 $7,152,964.00 Multi-Use
Fellowship of Eagles Building 409 Blondeau St Keokuk 2015 $2,615,209.00 Multi-Use
Parkhurst-Suiter Building 102 North Cody Road Le Claire 2004 $337,861.00 Multi-Use
Hurst Hotel 227 South Main Street Maquoketa 2006 $3,500,000.00 Housing
Memorial Hall 70611th St Marion 2016 $418,405.00 Multi-Use
Nestle Building 14 E.Main Street Marshalltown 2004 $153,611.00 Office
Tremont Building 20-28 W. Main Street Marshalltown 2005 $1,500,000.00 Multi-Use
Strand Baking Company Building 208-216 E.Main Street Marshalltown' 2009 $664,451.00 Multi-Use
Letts-Fletcher Company Building 201 East Main Street Marshalltown 2015 $4,463,331.00 Multi-Use
Hotel Tallcorn 134 E.Main Street Marshalltown 2015 $9,275,434.00 Multi-Use
15 North Pennsylvania
Mason City Ymca Avenue Mason City 2004 $5,391,49O.DO Housing
201&203 North Federal
Great Atlantic&Pacific Tea Co. (A&P) Mason City 2009 $475,532.00 Multi-Use
Ave.
City National Bank Glass Block 1-3 South Federal Mason City 2010 $249,000.00 Commercial
Building Avenue
J.E.E.Markley Building 209-211 N.Federal Ave Mason City 2012 $411,046.00 Housing
2-4 South Federal
City National Bank Avenue Mason City 2012 $5,911,039.00 Multi-Use
Park Inn Hotel/City National Bank 15 West State Street/4 Mason City 2012 $5,911,039.00 Multi-Use
South Federal Avenue
Parker Opera House 23 N Federal Ave Mason City 2015 $2,970,031.00 Office
loof Hall 124 1St Street Sw Mt.Vernon 2013 $209,198.00 Housing
Welch Apartments Building 220-226 Iowa Avenue Muscatine 2006 $3,900,000.00 Housing
New Providence Building Association 401-405 West Main New
Stores Drive Providence 2014 $45,757.00 Commercial
Osceola Masonic Block 101-103 South Main Osceola 2013 $2,100,000.00 Multi-Use
Street
Grant School 715 B.Avenue East Oskaloosa 2010 $3,650,544.00 Housing
Lincoln School 922 B Avenue West Oskaloosa 2010 $3,693,053.00 Housing
Oriental Food Store 114 High Avenue West Oskaloosa 2013 $1,303,172.00 Commercial
Pizza Ranch(Malcolm Building) 124 High Avenue West Oskaloosa 2013 $1,924,444.00 Commercial
Reruns Consignment 116 High Avenue Wes-TI Oskaloosa 2013 $2,092,155.00 Multi-Use
Perry Post Office 1219 Warford Street Perry 2015 $400,000.00 Other
Nicholas Schoenenberger House And
Barn 2952 Millstream Ave Peru 2011 $58,699.00 Multi-Use
Firehouse Brewery 318 East Washington Red Oak 2005 $420,000.00 Commercial
Shelby Consolidated School 304 Western Avenue Shelby 2014 $5,830,000.00 Multi-Use
Sherrill Mount House 5259 South Mound Sherrill 2007 $400,000.00 Commercial
Krummann Building 1101 4Th Street Sioux City 2002 $471,515.00 Commercial
The Plymouth Block Building 1100-10 Fourth Street Sioux City 2002 $7,800,000.00 Multi-Use
New Orpheum Theatre 520-28 Pierce Street Sioux City 2002 $12,959,986.00 Multi-Use
Martin Hotel 410 Pierce Street Sioux City 2003 $4,570,000.00 Housing
Central High School 1212 Nebraska Street Sioux City 2004 $8,539,705.00 Housing
Elzy G. Burkam House 1525 Douglas Sioux City 2005 $194,527.00 Hotel
Commerce Building/Motor Mart
Building 52o Nebraska Street Sioux City 2005 $1,883,004.00 Office
Municipal Auditorium 500 Gordon Drive Sioux City 2005 $13,632,289.00 Other
Evans Block 1126-1128 4Th Street Sioux City 2007 $2,455,602.00 Multi-Use
Williges Building 613-615 Pierce Street Sioux City 2013 $1,662,680.00 Office
Sioux City Linseed Oil Works 210 Court Street Sioux City 2013 $5,134,234.00 Multi-Use
Sioux City Free Public Library 705 Sixth Street Sioux City 2014 $1,304,513.00 Multi-Use
Old Spencer High School 104 East 4Th Street Spencer 2010 $4,749,169.00 Housing
Farmers Trust And Savings Bank 323 Grand Avenue Spencer 2012 $479,341.00 Multi-Use
Wenzil Taylor Building 331 South Main Street Spillville 2004 $461,261.00 Hotel
Antler's Hotel 1703 Hill Avenue Spirit Lake 2008 $2,941,582.00 I Multi-Use
Mid Iowa Publishing Co. 130 West Main Street State Center 2005 $22,151.00 I Office
E.Rhode Building 124 West Main Street ° State Center 2005 $50,000.00 Multi-Use
R.A.Buck Building 128 West Main Street State Center 2008 $98,500.00 Commercial
Whitehill Brothers General Merchants 102 East Main Street State Center 2011 $488,835.00 Multi-Use
Building
Historic All Saints 32o N Fremont Stuart 2010 $3,000,000.00 Other
Bank Of Sumner 118 W.First Street Sumner 2004 $558,750.00 Multi-Use
Wiliam Green House 1709 Madison Street Tipton 2002 $55,000.00 Multi-Use
New Graham Opera House/State 123 E Washington St Washington 2016 $782,568.00 Commercial
Theatre
Whittier School 1500 West 3Rd Street ° Waterloo 2004 $1,032,907.00 Housing
Emerson School 314 Randolph Street Waterloo 2004 $2,243,044.00 Housing
200 East Arlington
Roosevelt Elementary School Street Waterloo 2006 $2,875,000.00 Housing
The Fowler Co. Building 226-228 E. 4Th Street Waterloo 2009 $2,014,777.00 Commercial
Colonial Apartment Building 801-811W.4Th St. Waterloo 2011 $800,000.00 Housing
Master Service Station (A.K.A.Bennett 500-504 Jefferson
Tire&Battery Co.) Street Waterloo 2012 $357,994.00 Commercial
Waterloo State Bank/Governor 217 W.4Th Street Waterloo 2012 $706,560.00 Multi-Use
Horace Boies Law Office
Model Laundry(Aka Repass Building) 326-330 E.4Th Street Waterloo 2012 $1,392,426.00 Other
Russell-Lamson Building(Hotel 209 West Fifth Street Waterloo 2012 $12,352,338.00 Multi-Use
Russell-Lamson)
Newton'S Jewelers 128 E.4Th Street Waterloo 2013 $966,865.00 Other
Pierce Building 208 E. 4th Street Waterloo 2015 $690,610.00 Commercial
Peabody Block 206 E.4th Street Waterloo 2015 $714,327.00 Commercial
C.A.Marsh Building 624 Sycamore Street Waterloo 2015 $750,000.00 Housing
Elks Hall-H.M.Reed Building 616-622 Sycamore Street Waterloo 2015 $1,367,392.00 Multi-Use
Steely Block 320 E 4th St Waterloo 2016 $3,445,875.00 Commercial
Hotel President(Park Towers
Apartments) 500 Sycamore St Waterloo — 2016 — $6,596,642.00 I Multi-Use
Bank Block Zeiglers Hall 116 S Vine St West Union 2015 $550,000.00 Housing
Union Drug Store 100 S Vine St West Union 2016 $343,316.00 Multi-Use
Williamson Building 131 S Vine St West Union 2016 $1,116,442.00 Multi-Use
Siebels'Department Store Addition 505 Walker Street Woodbine 2011 $499,001.00 Multi-Use
Racket Shop 63 Fifth Street Woodbine 2012 $162,399.00 Other
Siebel'S Department Store-Building#3 509 Walker Woodbine 2012 $454,929.00 Other
11
Woodbine Savings Bank 424 Walker Street a Woodbine 2012 $2,048,812.00 I Multi-Use
NATIONAL 00h TRENCLOrs'4TC
Historic IINIO1tlt Pill EVAIION 011.18:111)
National Trust for Tax
vg.�1` Historic Preservation" Credit NCSHPO
414 Satre the past.Enrich the future Coalition
PRESERVAIION National Main Street
17 er Center
September 22, 2017
The Honorable Orrin Hatch The Honorable Ron Wyden
SH-1o4 Hart Senate Office Building SD-221 Dirksen Senate Office Building
United States Senate United States Senate
Washington, DC 20510 Washington, DC 20510
The Honorable Kevin Brady The Honorable Richard Neal
1011 Longworth House Office Building 341 Cannon House Office Building
United States House of Representatives United States House of Representatives
Washington, DC 20515 Washington, DC 20515
Dear Chairman Hatch, Ranking Member Wyden, Chairman Brady and Ranking Member Neal:
On behalf of the undersigned businesses and organizations that strive to strengthen our nation's
economy by preserving its rich history,we ask that you retain and enhance the historic tax credit
as Congress develops legislation to reform the tax code. We strongly support the successful and
longstanding federal policy of incentivizing the rehabilitation of our historic buildings.
Incorporated into the tax code more than 35 years ago, the historic tax credit(HTC)is a widely-
used redevelopment tool for underutilized properties, from inner cities to small towns across the
country. The credit is the most significant investment the federal government makes to preserve
our nation's historic properties. Since 1981 the credit has leveraged more than$131 billion in
private investment, created more than 2.4 million jobs, and adapted more than 42,000 historic
buildings for new and productive uses. Over 4o percent of HTC projects financed in the last
fifteen years are in communities with populations of less than 25,00o.
President Ronald Reagan praised the incentive in 1984, stating, "Our historic tax credits have
made the preservation of our older buildings not only a matter of respect for beauty and
history, but of course for economic good sense." Over the life of this federal initiative,the IRS
has issued $25.2 billion in tax credits while generating more than$29.8 billion in direct federal
tax revenue. As a result, the HTC is not only working as intended, but it also creates revenue for
the federal government. Eliminating the HTC would deprive the Treasury of these receipts.
With an average cost of$843 million over the last five years, its elimination would lower the
current corporate tax rate by less than.1% —from 35%to 34.9%. Given that over its history, the
HTC has returned an average of$1.20 to the Treasury for every credit dollar allocated,
eliminating the HTC takes away from the economic growth anticipated from a reform of the tax
code.
When the HTC was examined by Congress in the lead up to the Tax Reform Act of 1986,tax
writers concluded an incentive to rehabilitate historic structures remained justified.The report
accompanying the legislation reasoned that without the HTC,market forces would drive
investment away from more costly rehabilitation in our cities and small downtown areas and
toward new construction in the suburbs where there is a higher investor rate of return.
This justification is as valid today as it was then. Developers,both large and small, report that
historic rehabilitation projects would not occur but for the HTC. The HTC fills a critical
financing gap between a project's cost and what a bank will lend. Elimination of the HTC would
result in a sharp decline in the rehabilitation of historic income producing properties in the
United States and a loss of the additional development that is known to occur around historic
tax credit projects.
A successful reform of our nation's tax code aimed at growing the economy should look to HTCs
as a widely embraced and successful solution to the economic challenges facing communities
today. The economic revival of our downtowns,from the urban core to small Main Street towns,
requires incentives like the HTC to focus investment where it is needed most. We ask that as
you work to produce pro-growth tax reform legislation,you retain and enhance the HTC.
Sincerely,
Alaska Assoc.for Historic Preservation-AK Precision Engineering Inc.-AL
Brown&Hawkins Corporation-AK Restoration 154-AL
Catherine Fritz,Architect-AK Restore Mobile,Inc.-AL
Nvision Architecture,Inc. —AK REV Birmingham-AL
Providence Properties LLC—AK Sandra Nickel Hat Team,REALTORS-AL
Quarter 54 Colony Rentals LLC-AK Temple Lodge,LLC-AL
Robert A.Mitchell,A.I.A. Historical Architect- Ward Properties,Inc. -AL
AK Argenta Arts Foundation-AR
Alabama Historical Commission(SHPO) —AL Arkansas Building Authority(Div.of DFA)-AR
Alabama Preservation Action-AL Arkansas Regional Innovation Hub-AR
Alabama Trust for Historic Preservation-AL Arkansas Repertory Theatre-AR
Birmingham Business Alliance-AL Batesville Preservation Association-AR
Burns Cunningham&Mackey LLP-AL Block 2 Real Estate-AR
City Management Company,LLC-AL City of Little Rock-AR
City of Elba-AL Cloud Media LLC—AR
Downtown Gadsden,Inc.-AL Cromwell Architects Engineers-AR
Downtown Mobile Alliance-AL D.R.I.V.E.-AR
Elba Chamber of Commerce and Main Street- Delta Cartage-AR
AL Department of Arkansas Heritage-AR
Fayette Area Community Development Downtown Arkadelphia Network-AR
Corporation,Inc. (CDC)-AL Downtown Jonesboro Association-AR
Fort Payne Main Street-AL Downtown Little Rock Partnership-AR
FuturePast-AL Elegant Residences of Arkansas-AR
Harbert Realty Services LLC-AL Eureka Springs Chamber of Commerce-AR
Heflin Main Street-AL Eureka Springs Mayor's Task Force on
Historic Mobile Preservation Society-AL Economic Development-AR
Landmarks of DeKalb County-AL Five Rivers Historic Preservation,Inc.-AR
Main Street Alabama-AL Forrest City Downtown Project-AR
MainStreet Alexander City-AL Fort Smith Downtown Network-AR
McNair Historic Preservation,Inc.-AL Haybar Real Estate-AR
Mobile Area Chamber of Commerce-AL Heber Springs Downtown Network-AR
Monroeville Main Street-AL Juli Brandenberger,CPA-AR
NM Mobile LLC-AL Little Rock Technology Park Authority-AR
Oakleigh Custom Woodworks LLC-AL Main Street Batesville-AR
Olde Mobile Antiques Gallery LLC-AL Main Street Blytheville-AR
21 Page
Main Street Eureka Springs-AR Association of Monterey Area Preservationists-
Main Street Helena-AR CA
Main Street Ozark-AR Benicia State Parks Association-CA
Main Street Paragould,Inc.-AR Blue Lake Rancheria Tribe of California-CA
Main Street Russellville,Inc.-AR Buchalter Nemer-CA
Main Street West Memphis-AR Burlingame Historical Society-CA
Matt McLeod Fine Art-AR California Main Street Alliance-CA
Millennium Capital Advisors-AR California Preservation Foundation—CA
Moses Tucker Real Estate-AR CFC-Distinctive Urban Development- CA
Nabholz Properties Inc.-AR City of Alameda-CA
NMR Holdings,LLC-AR City of Eureka-CA
Pine Bluff Downtown Development,Inc.-AR CO Architects-CA
Pocahontas Downtown Network-AR Cullinan Design—CA
Preserve Arkansas—AR Cultural Heritage Commission,City of Beverly
Quapaw Quarter Association-AR Hills-CA
Randolph County Tourism Association-AR East Bay Asian Local Development Corp.-CA
Rental Realty-AR Elevation Architects-CA
Rock Capital Group-AR Ellinger Architects&Associates-CA
Soul Fish Cafe-AR ELT and Associates-CA
Terraforma,LLC-AR Fallbrook Companies-CA
Urban Frontier LLC-AR F1ynnCAD-CA
WD&D Architects-AR Folsom Historic District Association-CA
Worley,Wood&Parrish-AR Foothill Resources,Ltd. -CA
Arizona Downtown Alliance-AZ Foss&Company-CA
Arizona Heritage Alliance-AZ Friends of Lytton Savings-CA
Arizona Preservation Foundation-AZ Friends of Niguel-Moulton Ranch-CA
Brevoort Preservation Strategies-AZ Garden City Construction-CA
Capitol Mall Association-AZ Gilroy Downtown Business Association-CA
City of Prescott Historic Preservation-AZ Ginger Weatherford I Historic Preservation
Delgado Law Group,PLC-AZ Consulting-CA
Dudley Ventures-AZ GPA Consulting-CA
Feldman's Neighborhood Association-AZ Heritage Housing Partners -CA
Frank Lloyd Wright Foundation(Taliesin West) Heritage Preservation Properties, LLC-CA
-AZ Highland Park Heritage Trust-CA
Holly Street Studio-AZ Hillcrest History Guild-CA
Jones Studio,Architects-AZ Historic Resources Group- CA
La Posada Hotel(1930) -AZ Holmes Structures-CA
LISC/Phoenix—AZ ICR66(Imagine Center Route 66)-CA
Maple Ash Neighborhood Association-AZ Jann Williams,Architect AIA—CA
Mesa Preservation Foundation-AZ Jean Nilsson Architect- CA
Michael Wilson Kelly-Architects,Ltd.-AZ Jonathan Browning,Architect-CA
Modern Phoenix-AZ Juniper Serra Landmarks Foundation-CA
Motley Design Group LLC-AZ Kaplan Chen Kaplan-CA
RML CDC-AZ Kenneth G.Martin AIA Architect-CA
Rio Salado Foundation-AZ KHP Capital Partners-CA
Roosevelt Action Association-AZ Killefer Flammang Architects(KFA)-CA
Tempe Historic Preservation Foundation-AZ Knapp Architects-CA
Tucson Historic Preservation Foundation-AZ La Jolla Historical Society-CA
West University Neighborhood Association-AZ Lamprecht ArchTTEXTural-CA
Adrian Martinez Architect AIA-CA Law Office of Arthur D.Levy-CA
AIA California Council-CA Left Coast Architectural History-CA
Alexander D.Bevil,Historian Historical Linda V.Kade,AIA-CA
Consultant-CA Livable Mountain View-CA
Alliance of Monterey Area Preservationists-CA Livermore Downtown Inc.- CA
Applied Earth Works,Inc.-CA Los Angeles Conservancy-CA
Architectural Resources Group,Inc.-CA MainStreet Oceanside- CA
Argonaut Company- CA Maison Orion North America LLC-CA
Art Deco Society of California-CA Marron-Hayes Adobes Historic District-CA
31 Page
Marsh and Associates-CA Tuan and Robinson,Structural Engineers,Inc.-
Martin Building Company- CA CA
May&Burch Conservation-CA Urban Preservation Foundation-CA
McCloud River Mercantile Co.LLC-CA Urbana Preservation&Planning,LLC-CA
Michael R.Corbett,Architectural Historian-CA USC Heritage Conservation Programs-CA
Mission Hills Heritage-CA West Adams Heritage Association(WAHA) -CA
Monterey Area Architectural Resources Archive West Hollywood Preservation Alliance- CA
-CA Williams Art Conservation,Inc.-CA
Napa GuitarWorks-CA Wilmington Historical Society-CA
Napa Valley Community Housing-CA Wooden Window, Inc. -CA
Nature Legacies- CA Central City Historic Preservation Commission-
Neu Campus Planning,Inc.-CA CO
NSS Ranch-CA Central City Planning Commission-CO
Oakland Heritage Alliance-CA Chuck Sanders Architect-CO
Old House Window Wright-CA City of Steamboat Springs-CO
011estad&Freedman-CA Colorado Council of Professional Archaeologists
Omgivning-CA -CO
Orton Development Inc.-CA Colorado Preservation,Inc. -CO
Page&Turnbull-CA Equicomp,Inc.-CO
Pasadena Heritage-CA Gilpin Historical Society-CO
Paso Robles Main Street,Inc.-CA Greene Preservation-CO
Patricia Cullinan DBA Cullinan Design-CA Hartman Ely Investments LLC-CO
Paul Bockhorst Productions-CA HaveyPro Cinema -CO
Perkins+Will Architects-CA Historic Boulder,Inc.-CO
Peyton Hall,FAIA-CA HistoriCorps®
Preservation Action Council of San Jose-CA Historic Denver,Inc.-CO
Preservation Consultant of Special Projects-CA History Colorado-CO
Preserve Orange County-CA Lake County Economic Development
RAAM Construction,Inc.-CA Corporation-CO
Ralph Mechur Architects-CA Lamar Partnership Inc.- CO
Redlands Area Historical Society-CA Leadville Main Street-CO
Richard Manion Architecture Inc.-CA Louisville Historic Preservation Commission-
Richmond Main Street Initiative-CA CO
Rita Cofield Consultant-CA Main Street Central City-CO
Robin Nanney Studio-CA Main Street Steamboat Springs-CO
Sacramento Modern- CA Manitou Springs Historic Preservation
San Francisco Heritage- CA Commission-CO
San Francisco Planning Department-CA Mod Boulder-CO
San Francisco Public Works-CA Park County Department of Heritage-CO
Santa Monica Conservancy-CA Saguache Historic Preservation Commission-
Save Our Heritage Organisation(SOHO)-CA CO
Sherwood Forest Timber Frames-CA San Juan County Historical Society-CO
Siegel&Strain Architects-CA St.Charles Town Company-CO
Sierra Maestra Properties-CA Steamboat Architectural Associates-CO
Signpost Graphics-CA Steamboat Art Museum-CO
Spectra Company-CA Steamboat Springs Arts Council—CO
Stephen&Thalia Lubin,Architects-CA Steamboat Springs Historic Preservation
Steven Fader Architects-CA Commission-CO
Stonebridge Builders-CA The Lizard Speaks Copywriting-CO
Structural Focus-CA Townscapes LLC-CO
Tennebaum-Manheim Engineers-CA Barnum Museum- CT
The Gamble House,University of Southern Connecticut Main Street Center-CT
California School of Architecture-CA Connecticut Preservation Action-CT
The Glendale Historical Society-CA Connecticut Trust for Historic Preservation-CT
The Santa Monica Conservancy-CA Crosskey Architects,LLC- CT
Thomas Saxby,Architect-CA Greenwich Preservation Trust-CT
Tichenor&Thorp Architects-CA Hartford Preservation Alliance
Townscape- CA Historic Neighborhood Preservation-CT
41 Page
Main Street Waterbury-CT Dunwoody Beeland Architects,Inc.-GA
Merritt Parkway Conservancy-CT Fort Valley Main Street/DDA-GA
New London Main Street-CT Gateway 75, LLC-GA
Norwalk Preservation Trust-CT Georgia Trust for Historic Preservation—GA
American Cultural Resources Association-DC Haltermann Partners,Inc.-GA
American Institute of Architects(AIA)-DC Historic Augusta, Inc. -GA
Asian and Pacific Islander Americans in Historic Historic Columbus Foundation-GA
Preservation-DC Historic District Development Corporation-GA
Blank Rome-DC Historic Macon Foundation-GA
Coalition for American Heritage-DC Historic Savannah Foundation-GA
Dentons US LLP—DC Ida Durand Design-GA
EHT Traceries-DC IDP Housing-GA
Historic Tax Credit Coalition—DC Main Street Macon-GA
Jones Day-DC Main Street Toccoa-GA
LOCUS-DC Monarch Private Capital-GA
MacRostie Historic Advisors LLC—DC Perry Main Street Advisory Board-GA
National Alliance of Preservation Commissions Piedmont Construction Group,Inc.-GA
—DC Smart Growth Savannah-GA
National Barn Alliance-DC AIA Hawaii-HI
National Housing&Rehabilitation Association— Historic Hawaii Foundation—HI
DC Mason Architects,Inc.-HI
National League of Cities—DC Ames Main Street Cultural District-IA
National Preservation Institute-DC Arch Icon Development Corporation-IA
National Trust Community Investment Carver Holdings,LLC-IA
Corporation-DC City of Des Moines-IA
National Trust for Historic Preservation—DC Colfax Main Street-IA
National Conference of State Historic Czech Village-New Bohemia Main Street-IA
Preservation Officers-DC Downtown Davenport Partnership-IA
Nixon Peabody,LLP-DC Downtown Partners,Inc.-IA
Novogradac&Company LLP—DC Drake Law Firm,PC-IA
Preservation Action—DC Dubuque Area Chamber of Commerce-IA
Somerset Development Company,LLC-DC Greater Franklin County Chamber of Commerce
Downtown Dover Partnership-DE -IA
Downtown Properties of Milford LLC-DE Gronen Properties—IA
Atelier AEC,Inc.-FL Gross&Company,PLLC-IA
Audubon Park Garden District-FL Hamilton Hometowns-IA
Brooks+Scarpa-FL Heritage Works -IA
City of Orlando-FL Hilltop Campus Village-IA
Dade Heritage Trust,Inc.-FL Historic Valley Junction Foundation-IA
DVG Development LLC-FL Hobart Historic Restoration-IA
Ferrell Redevelopment-FL Main Street Grundy Center-IA
Friends of the Sandwich Town Archives—FL Main Street Guthrie Center-IA
Holland&Knight,LLP-FL Main Street Mount Pleasant-IA
Lance Olson+Associates-FL Main Street Washington,Inc.-IA
Main Street Fort Pierce Inc. -FL New Leaf Historic Properties-IA
Orlando Main Streets-FL Osceola Chamber Main Street-IA
PTRising LLC-FL Quad Cities Chamber of Commerce-IA
REG Architects, Inc.—FL Spaulding Lofts East I,LLLP-IA
A.J.Heisenbottle Architects,PA-FL Story City Greater Chamber Connection-IA
Smyrnea Archaeological Research Institute-FL Waverly Chamber of Commerce/Main Street-
Tampa Preservation,Inc.-FL IA
The Florida Trust for Historic Preservation-FL Wilmac Property Company-IA
The Milk District Orlando-FL Woodbine Main Street-IA
The Villagers,Inc.-FL Boise Downtown Neighborhood Association-ID
Urban Trust Capital-FL Boundary County Economic Development-ID
William Mills Agency-FL Downtown Nampa Community Association-ID
BTBB Inc.-GA East End Neighborhood Association-ID
City of Hapeville-GA Idaho Smart Growth-ID
51 Page
Idaho State Historical Society-ID Franklin Heritage,Inc.-IN
Old Boise LLC-ID Great Towns,Inc. -IN
Payette Chamber of Commerce-ID Greenstreet Ltd.- IN
Payette Community Alliance Network-ID Historic Fall Creek Pendleton Settlement-IN
Preservation Idaho(Idaho Historic Preservation Historic Madison,Inc.-IN
Council)—ID Historic New Carlisle,Inc.-IN
Preservation Solutions LLC-ID Historic Preservation Association of Jasper
Southern Idaho Rural Development-ID County-IN
Austin Properties-IL Historic Preservation Commission of South
Baker Tilly-IL Bend and St.Joseph County-IN
Carbondale Main Street-IL Huntington Alert,Inc.-IN
Chicago Art Deco Society-IL Indiana Landmarks-IN
Chicago Bungalow Association-IL James Glass Historic Preservation&Heritage
Eco-Operations-IL Consulting-IN
Frank Lloyd Wright Building Conservancy-IL Lawson Elser,Inc. -IN
Friends of Ziock(FOZ)-IL Lazarus Group LLC-IN
Gary Carlson Motors Inc.—IL Merlin King,Inc.-IN
Ginsberg Jacobs-IL Monroe County Historic Preservation Board-IN
Highwood Historical Society-IL Point Comfort Properties LLC-IN
Illinois Association of Historic Preservation Preservation Society of Union City(IN-OH)-IN
Commissions-IL R.E.Dimond and Associates,Inc.-IN
Indianapolis Office of Wiss,Janney,Elstner RATIO Architects,Inc.-IN
Associates Inc.-IL Restore Old Town Greenwood,Inc.-IN
Jacksonville Historic Preservation Commission- Richmond Columbian Properties William G
IL Scott House-IN
Jacksonville Main Street-IL Saving Historic Orange County-IN
Jean Follett-Historic Preservation Consulting- The Engineering Collaborative-IN
IL TWG Development,LLC-IN
Landmarks Illinois—IL Historic Jayhawk Theatre Topeka,Kansas- KS
Main Street Momence-IL Historic Preservation Partners,Inc.—KS
Moline Preservation Society-IL Pioneer Group,Inc.—KS
Monee Historical Society- IL TreanorHL—KS
National Main Street Center—IL 3R Consultants, LLC-KY
Northern Illinois Historic League,Inc.-IL Anatok Preservation Committee-KY
Plante Moran PLLC-IL AU Associates,Inc.-KY
Preservation Chicago-IL Blue Grass Trust for Historic Preservation-KY
Ratio Architects,Inc.-IL Boyle Landmark Trust-KY
Rock Island Historical Society-IL Buena Vista Historic Foundation-KY
Rock Island Preservation Society—IL Cadiz Main Street Program-KY
RSM US,LLP-IL Cadiz-Trigg County Tourist Commission-KY
St.Adalbert Preservation Society-IL Campbellsville Main Street-KY
Tampico Historic Preservation Advisory Carolyn Brooks Consulting-KY
Committee-IL Carrollton Main Street Program-KY
The Chicago Art Deco Society-IL City of Bardstown-KY
Will County Historic Preservation Commission- City of Covington-KY
IL Clark County/Winchester Heritage
APT-Ohio Valley Chapter-IN Commission-KY
ARCH, Inc. -IN Community Progress Resources-KY
ARCHitecture trio,Inc.- IN EHI Consultants-KY
Architura Corporation-IN Heart of Danville-KY
Blackline Studio-IN Hiestand House-Taylor County Museum-KY
Bloomington Restorations, Inc. -IN Huston House,LLC-KY
Bloomington Historic Preservation Commission In Vue-KY
-IN Kentucky Heritage Council(SHPO)-KY
Browning Day Mullins Dierdorf-IN La Grange Kentucky Main Street-KY
Elevatus Architecture-IN LET Properties-KY
Englewood Community Development Maiden Alley Cinema-KY
Corporation(CDC)-IN Main Street Perryville,Inc.-KY
61 Page
Main Street Winchester-KY First NBC Bank-LA
Maysville Main Street—KY Formwork Development LLC-LA
Noel C.Turner PSC-KY Foundation for Historical Louisiana-LA
Oldham County Planning&Development Friends of Leesville Main Street-LA
Services-KY Green Coast Enterprises-LA
Paducah Convention&Visitors Bureau-KY Hammond Downtown Development District-LA
Paducah Main Street—KY Holly&Smith Architects APAC-LA
Preservation Kentucky-KY Hollygrove-Dixon Neighborhood Association-
Ray Black&Son-KY LA
Springfield Chamber of Commerce-KY Houma Downtown Development Corp. -LA
Springfield Main Street Program-KY HRI Properties-LA
The Catalytic Fund-KY Inhab Real Estate-LA
Underhill Associates-KY Inn at the Old Jail-LA
University of Kentucky Department of Historic Jeff Davis Parish Tourist Commission-LA
Preservation-KY L.K.Breaux&Associates,Inc.-LA
Weyland Ventures,LLC-KY Lastrapes Garden Center-LA
Winchester Historic Preservation Commission- LM Development-LA
KY Lodging Advisory Services,LLC-LA
Winchester-Clark County Tourism-KY Louisiana Landmarks Society-LA
A&A Contracting-LA Louisiana Main Street-LA
Abbeville Main Street-LA Louisiana Trust for Historic Preservation-LA
Algiers Historical Society-LA Main Street Homer-LA
Andy G.Simon General Construction,Inc.- LA MCC Real Estate,LLC-LA
Baton Rouge Area Chamber—LA Minden Main Street Program-LA
Baton Rouge Downtown Development District- Minden South-Webster Chamber of Commerce-
LA LA
Billes Architects,LLC-LA Monroe Chamber of Commerce-LA
Broad Community Connections-LA Monroe Downtown RiverMarket-LA
Center for Planning Excellence-LA Monroe Downtown Economic Development
Chaffe McCall,L.L.P.-LA District-LA
City of Denham Springs-LA Monroe Main Street—LA
City of Donaldsonville-LA Morgan City Main Street-LA
City of Franklin-LA Natchitoches Main Street-LA
City of Kenner- LA New Orleans Business Alliance-LA
City of New Iberia,Office of the Mayor-LA New Orleans Historic District landmarks
City of Ruston Main Street District-LA Commission-LA
Coats Rose- LA OCH Art Market-LA
Coleman Partners Architects LLC-LA Old Algiers Main Street Corporation-LA
Columbia Main Street Program-LA Olde Towne Slidell Main Street-LA
Conner&Strachan,LLP-LA One Acadiana-LA
Creative Alliance of New Orleans-LA Opelousas Main Street,Inc.-LA
Creative Bloc-LA Oretha Castle Haley Blvd.Main Street-LA
Crowley Main Street-LA Ouachita Riverfront Development Corp.—LA
Cultural Exchange Services,LLC- LA Pat O'Brien Developments,LLC-LA
Cypress Building Conservation-LA Paul J.Allain,Architect-LA
DeRidder Main Street-LA Paul Smith,Historic Preservation Consultant-
DNA Workshop-LA LA
Domain Companies-LA Plaquemine Main Street-LA
Douglas C.Breckenridge,Architect-LA Preservation Alliance of Lafayette-LA
Downtown Development District NOLA-LA Preservation Resource Center of New Orleans-
Downtown Monroe Alliance—LA LA
Dwyer Cambre&Suffern-LA Preserve Louisiana-LA
Echo Build-LA Redmellon Restoration and Development-LA
Elkins,PLC-LA RE/MAX Commercial Brokers,Inc.-LA
Enhanced Capital-LA Roth Law Firm,LLC-LA
Enhanced Historic Credit Partners-LA Ruston-Lincoln Chamber of Commerce-LA
Eunice Main Street-LA Shreveport Downtown Development Authority-
Felicity Redevelopment,Inc.-LA LA
71 Page
Southeast Preservation-LA McGinley Kalsow&Associates—MA
Springhill Main Street-LA MDA Partners LLC—MA
St.Martinville Louisiana Main Street-LA Milford&Ford Associates-MA
Stonehenge Capital Company,LLC-LA Moody Nolan-MA
Tax Credit Capital-LA More Carrot LLC-MA
Thibodaux Main Street,Inc. -LA Nantucket Preservation Trust-MA
Vantage Health Plan-LA North Bennet Street School-MA
Vieux Carre Commission Foundation-LA Old North Church-MA
Visit Baton Rouge- LA Old South Meeting House-MA
Winnsboro Main Street,Inc.-LA PAF Architects—MA
Wisznia Company Incorporated-LA Pittsfield Historical Commission-MA
Woodward Design+Build-LA Pittsfield Public Library-MA
Woodward Interests,LLC-LA Preservation Worcester-MA
Appleton Antique Lighting-MA Renewal Ventures LLC- MA
Architectural Heritage Foundation-MA Salem Common Neighborhood Association
Art Deco Society of Boston-MA (SCNA)-MA
Beacon Hill Civic Association-MA Saltaire Properties,Inc.-MA
Berkshire County Historical Society-MA South End Historical Society-MA
Boston By Foot-MA Spencer&Vogt Group,Architects-MA
Boston Preservation Alliance-MA Stephen J.Wessling Architects,Inc.-MA
Bostonian Society-MA The Berkshire Athenaeum-MA
Brighton-Allston Historical Society-MA The City of Holyoke- MA
Bruner/Cott Architects-MA The Trustees-MA
Capstone Communities LLC-MA Town of Athol-MA
Carlisle Tax Credits-MA Tremont Preservation Services-MA
CBT Rchotects-MA Vantage Real Estate LLC-MA
Charlemont Inn—MA Waterfront Historic Area League-MA
Clocktower Tax Credits,LLC—MA Winn Development—MA
Commonweal Collaborative—MA Worcester Common Ground,Inc.—MA
CUBE design+research—MA Yule Development Company,Inc.—MA
Dorchester Historical Society-MA Artifex,Ltd.Historic Paint Analysis and
Dorfman Capital-MA Consultation-MD
Eastern Bank-MA Baltimore Heritage,Inc.-MD
Elizabeth Randall,Project Management, City of Rockville Historic District Commission-
Preservation and Interiors-MA MD
FanninLehner Preservation Consultants-MA Downtown Denton Main Street-MD
Financial Development Agency-MA Elkton Alliance,Inc.-MD
Finegold Alexander Architects-MA Gallagher,Evelius&Jones,LLP-MD
Fort Point Consulting,Inc.-MA Hutchinson +Associates,LLC-MD
Freedom Trail Foundation-MA Jubilee Baltimore,Inc.—MD
Friends of Greenlawn- MA Maryland Association of Historic District
Ganek Architects.Inc.-MA Commissions-MD
Goody Clancy-MA Maryland Historical Society-MD
Gravestone Conservation Services,Inc.-MA Maryland Historical Trust-MD
Heritage Planning&Design-MA Montgomery Preservation Inc.-MD
Historic Boston Inc. (HBI)-MA Preservation Maryland-MD
Historic New England-MA Prince George's Heritage, Inc.-MD
Hyde Park Main Streets-MA Silver Spring Historical Society-MD
Jacqueline Blombach JDB Preservation Services The Town of Leonardtown—MD
-MA Wexford Science+Technology-MD
Jamaica Plain Historical Society-MA Augusta Downtown Alliance-ME
James Blauch,Architect-MA Gardiner Main Street-ME
Jasper Keller LLC—MA Gorham Historic Preservation Commission-ME
Klein Hornig-MA Greater Portland landmarks-ME
Law Office of Marcia Mulford Cini-MA Maine Preservation-ME
L.P.Athol Corporation-MA 313 Historic Preservation-MI
Lowell Historic Board-MA Ann Arbor Heritage-MI
Manchester Historical Museum-MA Architecture +Design Inc.-MI
81 Page
Bazzani Building Company-MI Old Town Jamie,LLC-MI
Bedrock Detroit-MI Owosso Downtown Development Authority-MI
BlackBerry Systems Inc.-MI Owosso Main Street-MI
Buchanan Preservation Society-MI Paper City Development LLC-MI
Building Arts&Conservation-MI Past Perfect,Inc.-MI
Building Hugger-MI Pike Street Properties-MI
Charlevoix Main Street-MI Preservation Detroit-MI
City of Bay City-MI Preservation Forward-MI
City of Buchanan-MI Preservation Lansing-MI
City of Detroit Planning and Development Quality Environmental Services,Inc.-MI
Department—MI Quinn Evans Architects-MI
City of Kalamazoo-MI RDS Management-MI
Clements Electric Inc.-MI Riviera Theatre-MI
Commonwealth Heritage Group-MI Serenus Johnson Construction-MI
Community Economic Development Association Shiawassee Regional Chamber of Commerce-
of Michigan(CEDAM)-MI MI
Concept Design Studio,Inc.-MI SME-MI
Cooper Design Inc. -MI Southwest Detroit Business Association-MI
DM Consulting Services-MI Spence Brothers-MI
Downtown Kalamazoo Incorporated-MI State Theatre of Bay City/Bay County-MI
Ekocite Architecture-MI TDG Architects-MI
Elite Pet Styling-MI The Christman Company-MI
EMS Consulting-MI Treystar Holdings,LLC-MI
Engelhardt Insurance Agency-MI Turner Restoration LLC- MI
Ferne Boutique-MI Uptown Coffeehouse-MI
Finnicum Brownlie Architects,Inc.-MI West Construction Services -MI
Frederick Construction Inc.-MI WTA Architects,Inc.-MI
Grand River Builders-MI Ypsilanti Heritage Foundation-MI
Great Lakes Artworks-MI Ypsilanti Restoration L.L.C.-MI
H2A Architects Inc. -MI Dominium Inc.-MN
Hackett Auto Museum-MI Duluth Preservation Alliance-MN
Hart Main Street-MI Grande Venues,Inc.-MN
Henry Street Investments-MI Kasson Alliance for Restoration(KARE)-MN
Historic Restoration LLC-MI Minnesota Historical Society/State Historic
HopkinsBurns Design Studio,PLLC-MI Preservation Office-MN
Howell Main Street Inc. -MI Preservation Alliance of Minnesota-MN
Innovative Media Design- MI Stonebridge Learning,LLC-MN
InSite Capital-MI U.S.Bank Community Development
Jefferson East, Inc.-MI Corporation-MN
Jenifer Acosta Development-MI Winthrop&Weinstine,P.A.—MN
JMD Building Restoration LLC-MI American Heritage Preservation Association—
John Dziurman Architects Ltd.-MI MO
Johnson Hill Land Ethics Studio-MI Bryan Cave,LLP-MO
Kidorf Preservation Consulting- MI Capital Consultants-MO
Kraemer Design Group-MI Casey Architecture-MO
Lake Drive Development LLC-MI Checkmate Design,LLC.-MO
Lake Orion Downtown Development Authority— Community Builders Network of St Louis-MO
MI DFC Group,Inc. -MO
Loomis Ewert Parsley Davis&Gotting,PC—MI Downtown STL,Inc. -MO
Means Group, Inc.-MI Downtown Washington,Inc.-MO
Michigan Community Action—MI Ebersoldt+Associates Architecture-MO
Michigan Historic Preservation Network-MI EHCP Manager,LLC-MO
Michigan Historic Window Company-MI Engine House No.1,Inc.-MO
MotorCities National Heritage Area Partnership Fendler&Associates-MO
-MI Grace Episcopal Church- MO
Nelson Breech Nave,AIA,Architect-MI Historic Kansas City—MO
North Coast Window Works-MI Historic Preservation Consulting-MO
Oakland County Historical Commission-MI Historic Revitalization for Missouri-MO
91 Page
Husch Blackwell,LLP-MO Greenville Historic Preservation Commission-
Karen Bode Baxter,Preservation Specialist-MO MS
Ladd Suydam Contracting LLC- MO Grenada Historic Preservation Commission-MS
Landmarks Association of St.Louis-MO Gulfport Main Street Association-MS
Lathrop&Gage,LLP-MO Hattiesburg Historic Neighborhood Association
Lawrence Group-MO -MS
Main Street Chillicothe-MO Heritage Guild of Vicksburg&Warren County-
MarksNelson,LLC-MO MS
Missouri Alliance for Historic Preservation-MO Historic Natchez Foundation-MS
Oakland Historic Preservation Commission- Howorth&Associates Architects -MS
MO Jackson County Historical Genealogical Society-
Preservation Research Office-MO MS
Restoration St.Louis,Inc.-MO JBHM Architecture-MS
Rite Development,Inc.- MO La Pointe-Krebs Foundation Inc.-MS
Rosin Preservation,LLC- MO Main Street Greenwood,Inc.-MS
Rubin Brown-MO Mannsdale Heritage Foundation-MS
STRATA Architecture+Preservation—MO Marion County Historical Society-MS
Sheet Metal Workers-SMART Local Union- McCartney Ford Rentals-MS
MO Michael McBride Architect,P.A. -MS
Spencer Fane LLP-MO Mississippi Department of Archives&History-
St.Louis Design Alliance-MO MS
Stark Wilson Duncan Architects Inc.-MO Mississippi Heritage Trust-MS
Stinson Leonard Street-MO Mississippi Main Street Association-MS
Sugar Creek Capital-MO Moonlight Properties-MS
The Builders'Association-MO Ocean Springs Chamber of Commerce-MS
The St. Louis-Kansas City Carpenters-MO Picayune Main Street,Inc.-MS
Tower Grove Neighborhoods Community Port Gibson Main Street,Inc.-MS
Development Corporation-MO Saltillo Main Street-MS
Urban Werks LLC Architects,Planners and Sarah Newton Architect PLLC-MS
Urban Design-MO Starkville Historic Preservation Commission-
Worcester Investments-MO MS
AIA Mississippi-MS The Prentiss Institute-MS
Baldwyn Main Street Chamber- MS The Venue-MS
Beard+Riser Architects PLLC-MS Vicksburg Main Street Program-MS
Belinda Stewart Architects,PA-MS Water Valley Main Street- MS
Calling Panther Heritage Foundation-MS West Point Historical Preservation Commission
City of Biloxi-MS -MS
City of Cleveland-MS Arvon Block Development Venture- MT
City of Clinton-MS Broadwater County Development Corporation-
City of Gulfport-MS MT
City of Hattiesburg-MS Butte Citizens for Preservation and
City of Indianola-MS Revitalization-MT
City of Jackson Planning&Development Butte-Silver Bow Historic Preservation Office-
Historic Preservation Division-MS MT
City of Kosciusko-MS CTA Architects Engineers—MT
City of Ocean Springs—MS Glacier Bancorp,Inc.-MT
City of Raymond-MS Lewis and Clark County Heritage Tourism
City of Quitman-MS Council-MT
Cleveland Main Street-MS Mainstreet Uptown Butte,Inc. -MT
Columbus Historic Preservation Commission- Montana Preservation Alliance-MT
MS Project Management,Inc.-MT
Como Main Street Alliance-MS Arts Council of Winston-Salem and Forsyth
Cooke Douglass Farr Lemons,PA-MS County-NC
Dale Partners Architects, PA-MS BAM Nutrition-NC
Downtown Hattiesburg-MS Bessemer City Downtown Development-NC
Downtown Jackson Partners-MS Bicycle World-NC
Duvall Decker-MS Black Pine Development-NC
Eley Guild Hardy Architects PA-MS Black Point Investments,LLC-NC
10I Page
Burlington Downtown Corporation-NC Friends of Homestead National Monument- NE
City of Eden-NC Gage County Tourism-NE
City of Monroe-NC Holland Basham Architects-NE
Clachan Properties-NC Jefferson County Visitors Committee—NE
Clearscapes-NC Kutak Rock,LLP—NE
Concord Downtown Development Corporation- Main Street Beatrice-NE
NC Main Street Falls City-NE
Consortium Structured Investments-NC Nebraska Main Street Network-NE
Dees,Jackson,Jackson&Associates,PA-NC Omaha Economic Development Corporation-
Destination Downtown Edenton,Inc.-NC NE
Downtown Belmont Development Association, Plattsmouth Main Street Association-NE
Inc.-NC The Willa Cather Foundation-NE
Downtown Smithfield Development Corporation N.H.Preservation Alliance-NH
-NC Ahern Painting, Inc. -NJ
Downtown Statesville Development Corporation BurrowlntoHistory LLC-NJ
-NC Metuchen Downtown Alliance-NJ
Eden Downtown Development Incorporated- New Jersey Historic Trust-NJ
NC Preservation New Jersey- NJ
Elizabeth City Downtown,Inc. SPB Architecture LLC-NJ
Empire Properties-NC Washington Township Historic Preservation
Evans Jewelers-NC Commission-NJ
Grice-Fearing House Bed and Breakfast-NC Westfield Architects-NJ
High Street Studios-NC Artesia MainStreet,Inc.- NM
Historic Salisbury Foundation-NC Barelas Community Coalition-NM
Landmark Property Management Company-NC Carlsbad MainStreet-NM
LylaSue Inc DBA Simple Twist-NC Clovis MainStreet- NM
Main Street Advisory Board Town of Elkin-NC Downtown Albuquerque Arts&Cultural District
Main Street Roanoke Rapids-NC -NM
Main Street Sylva Association-NC Downtown Albuquerque MainStreet Initiative-
Marion Business Association-NC NM
North Carolina Metropolitan Mayors Coalition— Downtown Farmington:A MainStreet Program-
NC NM
North Carolina Department of Commerce-NC Gallup MainStreet Arts&Cultural District-NM
North Carolina Department of Natural and Grants Main Street Project-NM
Cultural Resources-NC Harding County MainStreet EDC-NM
North Carolina League of Municipalities-NC Los Alamos MainStreet-NM
Pasquotank County Economic Development Lovington MainStreet-NM
Commission-NC Main Street Roswell-NM
Preservation Durham-NC MainStreet Las Vegas-NM
Preservation Greensboro-NC Metzger's Do it Best Hardware-NM
Preservation North Carolina-NC Tucumcari MainStreet Corporation-NM
Pride of Kinston,Inc.-NC Village of Eagle Nest-NM
R&S Enterprises of Lexington-NC Village of Santa Clara-NM
Rutherford Town Revitalization-NC Zuni Pueblo MainStreet-NM
Shingle Landing,LLC-NC AIA Las Vegas-NV
Spruce Pine Main Street-NC AIA Nevada-NV
The Framery-NC Dapper Companies-NV
The Howell Theatre-NC Gustin&Associates,Inc.-NV
Tobacco and Hops-NC Nevada Preservation Foundation-NV
Town of Aberdeen-NC The Huntridge Foundation-NV
Town of Sylva-NC Arch Fiberglass Corp.-NY
Tryon Downtown Development Association-NC Architectural Preservation Studio,DPC-NY
Uptown Lexington,Inc. -NC ASH NYC-NY
Uptown Shelby Association-NC Barben Farm-NY
Workforce Resources,Inc.-NC BBL Construction Services,LLC-NY
Architectural Concepts Inc.-ND Bero Architecture PLLC-NY
American Legion Aux Halfman Unit#352-NE Borrelli&Yots,PLLC—NY
Berggren Architects-NE
11 I Page
Cherie Miller Schwartz Preservation Planning& Chambers,Murphy&Burge Historical
Project Management-NY Architects-OH
Chicone Cabinetmakers-NY Chardon Tomorrow-OH
Clinton Brown Company Architecture,PC-NY Cincinnati Preservation Foundation-OH
CohnReznick-NY City of Cleveland Heights-OH
Fort Conde Restoration Venture,LLC-NY City of Dayton-OH
Franklin Square Associates-NY City of Sidney-OH
Friends and Residents of Greater Gowanus Cleveland Heights Historical Society-OH
(FROGG)-NY Cleveland Restoration Society—OH
FRIENDS of the Upper East Side Historic Columbus Landmarks Foundation-OH
Districts-NY Community Housing Network,Inc.-OH
Godwin-Ternbach Museum,Queens College, Coon Restoration-OH
CUNY-NY Dayton Montgomery County Port Authority-
HHL Architects I Hamilton Houston Lownie OH
Architects,LLC-NY Defiance Development and Visitors Bureau- OH
Historic Albany Foundation-NY Designing Local-OH
Historic Districts Council- NY Detroit Shoreway Community Development-
Historic Ithaca,Inc.-NY OH
Historic Saranac Lake-NY Downtown Dayton Partnership-OH
James Boese&Associates-NY Downtown Delphos Development Association-
Kamen Tall Architects,P.C. -NY OH
Lott Community Development Corporation-NY Downtown Painesville Organization-OH
Lynn,D'Elia,Temes&Stanczyk,LLC- NY Downtown Tipp City Partnership-OH
Lyons Main Street Program-NY Emprise,LLC-OH
M+D Federal LLC-NY Fuller Design Group Architects-OH
Municipal Art Society-NY Gaslamp Capital-OH
New York Landmarks Conservancy-NY global X-OH
New York State Parks Recreation&Historic Grove City Town Center,Inc. -OH
Preservation—NY Heritage Ohio,Inc.-OH
Otero-Pailos Studio-NY Historic Gateway Neighborhood Corporation-
Otsego 2000,Inc.-NY OH
Port City Preservation LLC-NY Historic Warehouse District Development
Preservation Association of Central NY-NY Corporation-OH
Preservation Association of the Southern Tier- Homeport-OH
NY Huntington National Bank-OH
Preservation Buffalo Niagara-NY Jane C.Busch LLC-OH
Preservation League of New York State-NY Kunst Development-OH
RBC Capital Market Tax Credit Equity Group- LakewoodAlive-OH
NY Licking County Foundation-OH
Restorations Limited-NY Main Street Delaware-OH
S.P.L.I.A.-NY Main Street Greenville-OH
Saratoga Springs Preservation Foundation-NY Main Street Kent-OH
Society for Preservation of Long Island Main Street Lebanon-OH
Antiquities-NY Main Street Mount Vernon-OH
Spatt Urban Planning-NY Main Street Tiffin-OH
The Landmark Society of Western New York- Main Street Van Wert-OH
NY Main Street Vermilion-OH
Troy Savings Bank Music Hall-NY Main Street Wadsworth-OH
Village of Cooperstown-NY Main Street Wilmington-OH
V.I.P.Tours of New York-NY Main Street Wooster,Inc.-OH
Waterville Historical Society-NY Marietta Main Street-OH
Allen Aircraft Products Inc. -OH Marous Brothers Construction-OH
Alliance Historic Preservation Commission-OH Midwest Maintenance-OH
Baker Hostetler-OH National Church Residences-OH
Berardi+Partners,Inc.-OH Lloyd Clark Nationwide Insurance-OH
Burton Historic District Association-OH Ohio History Connection/SHPO-OH
Cambridge Main Street-OH Palace Cultural Arts Association-OH
Casto-OH Payto Architects-OH
12 I Page
Sandvick Architects-OH Artefact,Inc. -PA
Scioto Development Company-OH BelleKey,Bellefonte Keystone Community
Seneca Industrial Economic Development Program-PA
Corporation—OH Building A Better Boyertown-PA
Senecca Holdings LLC-OH Diamond City Partnership- PA
Sherwin-Williams Company—OH Downtown Hazleton Alliance for Progress-PA
Squire Patton Boggs—OH Downtown Lewistown,Inc.-PA
Steele Mansion-OH Eastburg Community Alliance-PA
The Model Group-OH Easton Main Street Initiative-PA
The Turner Foundation-OH Erie Downtown Partnership-PA
TRIAD Architects,Ltd.-OH ESA-PA
Ulmer&Berne,LLP-OH H.F.Lenz Company-PA
Uptown Westerville Inc.-OH Historic Harrisburg Association-PA
Van Dyke Architects LLC-OH Historic Kennett Square-PA
VORYS-OH Historical Society of Tacony-PA
Warren Redevelopment and Planning Lower Merion Conservancy-PA
Corporation-OH LSC Design-PA
YWCA Columbus-OH Main Street Gettysburg,Inc. -PA
40o South Boston,LLC-OK Main Street Hanover-PA
Alter Architecture—OK Mainstreet Waynesboro Inc. -PA
Bartlesville Area History Museum-OK Our Town Foundation-PA
Bartlesville Redevelopment Trust Authority-OK Parkesburg Borough-PA
Cornerstone Development-OK Pennsylvania Downtown Center-PA
Eide Bailly LLP-OK Pennsylvania State Historic Preservation Office-
Elliott+Associates Architects-OK PA
JHO Management LLC-OK Pittsburgh Downtown Partnership-PA
Kendall Whittier Main Street Inc.-OK Powers&Company Inc. -PA
KMO Development Group,Inc.-OK Preservation Alliance for Greater Philadelphia-
Krittenbrink Architecture LLC-OK PA
Lilly Architects-OK Preservation Pennsylvania-PA
Main Street Enid,Inc.-OK Reading Downtown Improvement District-PA
Midtown Builders, LLC—OK Royal Square Development and Construction-
New Leaf Development,LLC-OK PA
Paseo Properties,LLC—OK The Historic Dansbury Depot- PA
Ponca City Main Street-OK Venture Lititz -PA
POSTOAK Lodge&Retreat-OK Virgilio Investments LLC-PA
Preservation and Design Studio,PLLC-OK Waynesburg Prosperous and Beautiful-PA
Preservation El Reno Inc.-OK West Chester Business Improvement District-
Preservation Oklahoma,Inc.-OK PA
River City Development,LLC-OK Puerto Rico State Historic Preservation Office-
Ross Group—OK PR
Route 66 Alliance-OK Barbara Sokoloff Associates-RI
Sapulpa Main Street—OK Boys&Girls Club of Pawtucket-RI
Sieber Holdings,LLC—OK Brewster Thornton Group Architects,LLP—RI
Sunbeam Arc,LLC—OK Collette Travel Service,Inc. -RI
Tulsa Historical Society&Museum-OK Cornish Associates-RI
Tulsa City Council—OK Cox Business-RI
Tulsa Regional Chamber-OK Dimeo Properties,Inc.-RI
Villa Teresa Holdings,LLC—OK KITE Architects-RI
Wiggin Properties LLC-OK Margie Butler,Community Engagement
Architectural Heritage Center/Bosco-Milligan Consultant-RI
Foundation—OR Marsella Development Corporation-RI
Craftsman Design and Renovation-OR Newport Historical Society-RI
Heritage Consulting Group—OR Old Slater Mill Association-RI
Restore Oregon-OR Pezzuco Construction,Inc.-RI
Scott Wylie Designs-OR Places&Spaces Realty-RI
2nd Ward Neighborhood Partnership Project Preserve Rhode Island-RI
City of Bradford-PA Providence Preservation Society-RI
13 1 Page
Providence Revolving Fund—RI University of Tennessee at Chattanooga's
PRSIC&PRSIC- RI Interior Design Masters Program-TN
Residential Properties Ltd.-RI Adapt/re:Adapt Preservation and Conservation,
Restivo Monacelli LLP-RI LLC-TX
Robert Leach Architect- RI Alicia Schroeder/Realtor-TX
SWAP,Inc.-RI Beaumont Main Street-TX
The TAI-O Real Estate Group-RI CAAMCO LLC Asset Manager for Centurion
Urban Smart Growth-RI American Development Group-TX
Vanasse Hangen Brustlin,Inc.-RI City of San Antonio,Office of Historic
Waldorf Capital Mangement LLC- RI Preservation-TX
Bello Garris Architects-SC Denenburg Development-TX
BF Spartanburg,LLC-SC Downtown Dallas,Inc.-TX
Greater Pickens Chamber of Commerce—SC Echelon Leadership LLC-TX
Historic Charleston Foundation-SC Galveston Historical Foundation-TX
Historic Columbia-SC Historic Mesquite,Inc.-TX
Main Street Laurens USA, Inc.-SC Historic Tyler,Inc.-TX
Pickens Revitalization Association-SC Houston Mod-TX
Preservation Society of Charleston-SC JQAQ Atelier-TX
Rogers Lewis Jackson Mann&Quinn,LLC-SC Lone Star Orthopedics,P.A.-TX
Spartanburg County Historical Association-SC Main Street Texarkana-TX
Summerville Dream,Inc.—SC Mid Tex Mod-TX
The Sherbert Group- SC Norman Alston,Architects Architecture 1
WECCO Development,LLC-SC Planning 1 Historic Preservation-TX
AIA South Dakota Chapter-SD Ogee LLC-TX
South Dakota State Historical Society-SD Preservation Austin-TX
AlA East Tennessee Chapter-TN Preservation Dallas-TX
AIA Middle Tennessee-TN Preservation Houston-TX
AIA Tennessee-TN Preservation Rightsizing Network-TX
ArchInc, Memphis-TN Preservation Texas-TX
Architecture,Incorporated-TN Quimby McCoy Preservation Architecture,LLP-
Belcourt Theatre-TN TX
CDP Architecture,LLC-TN San Antonio Conservation Society-TX
Clayborn Temple-TN Southern Methodist University-TX
Cogent Studio,LLC-TN SWCA Environmental Consultants-TX
Crossroads Downtown Partnership-TN Todd Interests-TX
Crosstown Concourse-TN Capitol Hill Construction,Inc. -UT
Design Innovation Architects-TN Preservation Utah-UT
Haizlip Studio,PLLC-TN The American Institute of Architects,Utah
Hastings Architecture Associates,LLC-TN Chapter(AIA Utah)-UT
Hefferlin+Kronenberg Architects,PLLC-TN 3north-VA
Heritage Foundation of Franklin&Williamson AlA Virginia-VA
County-TN American Tobacco Holdings LLC-VA
Historic Nashville, Inc. -TN AOSS Ventures LLC-VA
Historic Ramsey House,Association for the Berkadia Commercial Mortgage—VA
Preservation of Tennessee Antiquities, Knoxville Berryville Main Street-VA
Chapter-TN Brian Wishneff&Associates-VA
Hoskins Rose-TN Capital Region Land Conservancy-VA
James F.Williamson,FAIA,Dept.of Carlyle Associates,LLC-VA
Architecture,University of Memphis-TN Catalyst Development Company-VA
Judith Johnson&Associates-TN Cava Capital LLC-VA
Knox Heritage,Inc.-TN Cedar Street Genesis LLC-VA
Parkes Development Group,LLC-TN Cityscape LLC—VA
Plymouth Soundings-TN Clachan Properties-VA
Sanders Pace Architecture-TN Claremont Preservation Consulting LLC-VA
Tennessee Historical Commission-TN CMB Development, LLC-VA
Tennessee Preservation Trust-TN Commonwealth Preservation Group-VA
The Mill Workspace-TN Dodson Property Management-VA
Downtown Danville Association-VA
14I Page
East West Communities-VA Bellows Falls Downtown Development Alliance-
Evolve Development,Inc. -VA VT
Fountainhead Properties-VA Historic Windsor,Inc.-VT
Fulton Hill Properties,LLC-VA Preservation Trust of Vermont-VT
Genesis Investment Partners LLC-VA Vermont State Historic Preservation Office-VT
Genesis Properties,Inc.-VA Chehalis Community Renaissance Team-WA
Gentry Locke Attorneys-VA Commercial Real Estate Services-WA
Habitat for Humanity of Winchester-Frederick- Daniels Real Estate-WA
Clarke-VA Downtown Bellingham Partnership-WA
Hampshire Properties LLC-VA Downtown Camas Association-WA
Hanover County Historical Commission-VA Downtown Pasco Development Authority-WA
Hatcher Tobacco Genesis LLC-VA Ellensburg Downtown Association-WA
Highline Developments,LLC—VA Future Unlimited Law,PC-WA
High Summit Holdings, LLC-VA Historic Downtown Chelan Association-WA
Hirschler Fleischer—VA Historic Downtown Kennewick Partnership-
Historic Housing LLC-VA WA
Historic Richmond-VA Historic Seattle-WA
Historic Staunton Foundation-VA Past Forward Northwest Cultural Services-WA
Hopper Paper Lofts,LLC-VA Selah Downtown Association-WA
Hudson Century,LLC-VA Spokane Preservation Advocates-WA
Hunt Investments Inc.-VA Town of Friday Harbor-WA
Jefferson Townhouses LLC-VA Trillium Creative Solutions -WA
Kasper Mortgage Capital/KMC Tax Credits-VA Vancouver's Downtown Association-WA
KB Building Services LLC-VA Washington Trust for Historic Preservation-
Kiwi Development-VA WA
Law Office of William J.Pantele,P.C.-VA Wenatchee Downtown Association-WA
Linden Capital LLC-VA Chippewa Falls Main Street,Inc.-WI
Macfarlane Partners-VA Commercial Association of REALTORS®
Main Street Architecture,PC-VA Wisconsin-WI
Maramjen Investments,LLC-VA Definitely De Pere-WI
Marks,Thomas Architects-VA Doneff Companies LLC-WI
Matchbox Realty and Management Inc.-VA Downtown Fond du Lac Partnership-WI
Megan Shope Architect-VA Downtown Mainstreet, Inc.-La Crosse,WI
Miller&Associates LLC—VA Frank Lloyd Wright(Taliesin)Foundation-WI
MV+A,Architects-VA Fund Development Corporation-WI
Octagon Finance-VA Future Omro Chamber-Main Street—WI
Old National Bank-VA Gorman&Company,Inc.-WI
Preservation Virginia-VA League of Wisconsin Municipalities -WI
RAISING CLARITY-VA Legacy Architecture,Inc. -WI
Richmond Mortgage,Inc.-VA Menomonee Valley Business Improvement
Riverstreet Development,LLC—VA District/Milwaukee BID #26-WI
Roseleigh Partners,LLC—VA Menomonee Valley Partners,Inc.-WI
Roseneath Brewers,LLC-VA Milwaukee Downtown,BID #21-WI
Sadler&Whitehead Architects,PLC-VA Near West Side Partners, Inc.-WI
Savara Properties Inc.-VA On Broadway,Inc. -WI
SECAM,Inc.—VA Positively Pewaukee-WI
Smith Enterprises-VA Preserve,LLC-WI
St.Paul Tomorrow,Inc. -VA Sheboygan Falls Chamber-Main Street-WI
Straus,Itzkowitz&Lecompte Insurance-VA Stone Faces&Sacred Spaces-WI
Thalhimer Realty Partners,Inc.-VA The Alexander Company, Inc.-WI
The Edison Apartments-VA Waukesha Preservation Alliance-WI
The Nolde Company,Inc.-VA Wausau River District-WI
The Plains Management Company,LLC-VA Wiegand Enterprises LLC-WI
Tyer Enterprises-VA Wisconsin Downtown Action Council-WI
Tyer Rentals-VA Wisconsin State Historic Preservation Office-
UrbanCore Construction-VA WI
Virginia Department of Historic Resources-VA Chris Sadd Real Estate Development-WV
Williams Mullen-VA City of Clarksburg-WV
15 1 Page
City of Fairmont Planning Department-WV Sadd Brothers LLC-WV
City of Hinton Historic Landmarks Commission Shady Grove Farm-WV
-WV The Thrasher Group,Inc. -WV
City of Lewisburg-WV VanNostrand Architects PLLC-WV
Crawford Holdings,LLC-WV West Virginia Archeological Society-WV
David Snider Architect-WV West Virginia Association of Museums-WV
Edward Tucker Architects, Inc. -WV West Virginia Governor's Office-WV
Footnotes in History-WV West Virginia Office of Secretary of Education&
Friends of Wetzel County-WV Arts-WV
Graduate Program in Architecture Fairmont AIA Wyoming-WY
State University-WV Alliance for Historic Wyoming-WY
Harrison County Historical Society-WV Buffalo Downtown Association-WY
Jarrett Construction Services,Inc.-WV Cheyenne Downtown Development
Jefferson County Farmland Protection Board- Authority/Main Street-WY
WV Dance Wyoming-WY
Jefferson County Historic Landmarks Downtown Sheridan Association-WY
Commission-WV Gillette Main Street-WY
Josh Lyons Architect-WV Green River Urban Renewal/Main Street Agency
MF Products LLC-WV -WY
Mills Group Architects-WV Hein 1 Bond LLC-WY
Mountain Mama Studio-WV Laramie Main Street Alliance Pre-WY
New South Media,Inc.-WV Main Street Pinedale-WY
Old Hemlock Foundation-WV Potter Architecture,LLC-WY
Omni Associates-Architects-WV Rock Springs Main Street-WY
PracticeLink,LTD-WV Stateline No.7 Architects-WY
Preservation Alliance of West Virginia-WV
16I Page
POLITIC PRO
Cities and businesses urge Congress to spare historic tax credits
By Lorraine Woellert
09/26/2017 02:39 PM EDT
A coalition of some 1,400 preservationists, builders, city leaders and business groups
urged Congress to preserve the historic tax credit.
The credit, which costs an estimated $1 billion a year, is used to adapt and
rehabilitate historic properties so they can generate income as commercial or
residential buildings. Since 1981, the IRS has issued $25.2 billion in tax credits which
have generated more than $29.8 billion in federal revenue, the group wrote in a
Sept. 22 letter.
The letter was addressed to Sens. Orrin Hatch (R-Utah) and Ron Wyden (D-Ore.), the
chairman and ranking member of the Senate Finance Committee, and Reps. Kevin
Brady (R-Texas) and Richard Neal (D-Mass.), the chairman and ranking member of
the House Ways and Means Committee.
Signatories included the National League of Cities and National Trust for Historic
Preservation, Nixon Peabody, Dentons and several other large law firms, and noted
architects including Perkins+Will.
To view online:
https://www.politicopro.com/financial-services/whiteboard/2017/09/cities-and-
busi nesses-u rge-congress-to-spare-h istoric-tax-cred its-093478
THE CITY OF
DUB E
Masterpiece an the Mississippi HISTORIC TAX CREDIT S
��-w� CREATING LOCAL JOBS
z 4,111, 1_17.4..rLEVERAGING PRIVATE INVESTMENT
�T.,'., --,,,.. - _ EXPANDING OPPORTUNITIES
-ti r 4:. 7-//\,,NqM& .
iii, - 1 I 's=r- %,''' -- ' \'-::.'''''..,:‘ \
j 1 "min '- -, ,
Historic tax credits (HTC)have been used to attract new private capital to the historic cores of cities and Main
Streets across the nation and Dubuque is a prime example. These investments have, in turn, enhanced property
values, created jobs, attracted new businesses and encouraged business expansions, revitalized neighborhoods and
entire communities, and generated local, state, and federal tax revenues.
CREATING LOCAL JOBS . .
• Historic rehabilitation utilizes local labor and materials, which cannot be ' 00° 11 1
moved overseas. Because rehabilitation work is labor-intensive, these projects Jr 00 111 11; %
create more jobs than new construction. I �j 01' III -11�, 11,
1 y
• Since 2001, Federal HTC projects have created more than 2.3 million jobs ,,i j11
::
nationwide. til-jj11
II .-5 I
• In Dubuque, downtown historic redevelopment has added well over 2,000 Illil_
permanent jobs in buildings that had been underutilized or were deteriorating B 11•• �,,
or vacant for decades. IBM alone has added an estimated $400,000,000 in ��
payroll to Dubuque since its arrival in the Roshek Building in 2009. ;
ROSHEK BUILDING
$43 MILLION PROJECT
1,135 JOBS
1 REVITALIZATION THROUGH LEVERAGED INVESTMENTS
aI • Since 2001, Federal HTC projects have leveraged nearly$117 billion in private
4 0, it , , 11! investment-strengthening the private market.
dig 00 �U;- - - "�"" --_ J I..l� 1 • Dubuque's greater downtown is being transformed through projects that
r t
have utilized HTCs. Combined with others, these programs have revitalized
18i� I I_;_: Dubuque's Main Street, Millwork District, Port of Dubuque, and other adjacent
areas.
`r_ t
NOVELTY IRON WORKS BUILDING • These projects have brought thousands of jobs and hundreds of residential units
$36 MILLION PROJECT to Dubuque's downtown.
76 RESIDENTIAL UNITS
46,000 SQ. FT.COMMERCIAL SPACE
• To date, Dubuque has completed 34 projects and has more projects in the
works which are expected to leverage more private investment.
SAFE INVESTMENT
• The$23.1 billion in Federal HTCs issued over the life of the program has
generated $28.1 billion in tax revenue—a net gain to the Federal treasury
016 0,00111 '
of$5 billion. This is an excellent return on investment for taxpayers.
• ;1 0 ■ Taxpayer funds are wisely protected, as funding from the credit is not
If � ' provided until the project is complete and functioning. This means that
to undertake the project, the private sector must invest and take the risk.
With the HTC, the government is supporting results, not promises.
SCHMID INNOVATION CENTER
$33 MILLION PROJECT
72 RESIDENTIAL UNITS
115 JOBS
EXPANDING OPPORTUNITY FOR ALL
• Critical workforce housing needs in the City of Dubuque make the HTC a top
priority as the City works to promote redevelopment and reinvestment in our
urban core. Our younger workforce is looking for the sort of housing that can
only be created in historic, urban settings.
■ The HTC makes communities more business-friendly. Many downtown _=` '
rehabilitation projects create affordable spaces for small businesses in II •
thriving, mixed-use neighborhoods. 717 ..1.
•• The HTC makes communities safer. Without the HTC, buildings risk '! lP
remaining vacant, inviting crime, deterring adjacent investment, lowering the
tax base, and costing taxpayers money. —
• Incentivizing downtown development through historic rehab projects is the HEARTLAND FINANCIAL BUILDING
most economically sound approach for cities. Downtown development $7+MILLION PROJECT
210 JOBS
allows cities to focus on repair and maintenance of existing infrastructure
instead of spending taxpayers' money to continually extend infrastructure to
the far edges of city limits.
REQUESTED ACTION
RETAIN THE HISTORIC TAX CREDIT (HTC) IN
'' COMPREHENSIVE TAX REFORM
; ,
®'I Comprehensive tax reform will want to retain the Federal HTC, since
'!11111 it meets the objectives of the proposed reform: creating local jobs,
°_ — ` 9 €+ • :. leveraging private investment, and expanding opportunity for all
Americans.
COOPER WAGON WORKS BUILDING
$3 MILLION PROJECT
21 RESIDENTIAL UNITS For additional information, contact the City of Dubuque Economic
60 JOBS
Development Office at 563.589.4393 or econdev@cityofdubuque.org.
03/22/2017
NATIONAL
N LEAGUE
OF CITIES
CITIES STRONG TOGETHER
SUPPORT CITIES:
Protect the State and
Local Tax (SALT) Deduction
NLC calls on Congress and the President to preserve the state and
local tax (SALT) deduction that will:
Gives local governments the flexibility mandatory. To help offset the burden for
to raise the revenues needed to fund taxpayers, the state and local tax (SALT)
essential services such as: deduction was implemented in the first tax
- Education and Workforce Development code and reflects an intergovernmental
relationship that has existed for over 100
-Infrastructure years.
-Community Development
-Public Safety Through the SALT deduction, local residents
can claim what they paid in state and local
elk Prevent American taxpayers from being income taxes, as well as local property taxes,
taxed twice on the same income by as a deduction on their federal income tax.
deducting paid local taxes from federal This allows local governments the flexibility
income tax to raise needed revenues without concerns of
double taxing their residents.
Almost 30% of American Repealing the SALT deduction would put
taxpayers, including tremendous pressure on local governments
to lower taxes and endanger already
individuals in every state strained budgets. With state limitations on
and in all income brackets, local governments' ability to raise revenue,
use the SALT deduction. eliminating the state and local tax deduction
would further preempt local control.
Congress and the President must maintain
Every day, local leaders build and maintain the federal deduction for state and local taxes
critical infrastructure, such as schools, and reform the tax code without passing the
water and sewer systems, hospitals, roads, fiscal burden onto American cities and towns.
and public transportation systems. These
essential public services are largely paid for
by the revenue generated from state and
local taxes. Unlike many tax deductible
expenses, state and local taxes are For more information
Contact Brett Bolton at 202-626-3183
or bolton@n1c.org
National League of Cities 1660 North Capitol Street NW I Washington DC 20001 1202.626.3000 I www.nlc.org
The Impact of Eliminating
the State and Local
Tax Deduction
Updated with 2015 IRS Data
Report prepared by the Government Finance Officers Association
Government Finance
NGAb . .
Officers Association TIONAL GOVERNORS ASSOCIATION
• I �z
(1111
The Council 1 1 I 1 1 NATIONAL
imil:q1 f State NCSL NLC LEAGUE
Governments OF CITIES
NATIONAL CONFERENCE CITIES STRONG TOGETHER
of STATE LEGISLATURES
NATIONAL NAL(/ I CMA LWNASBO
ASSOCIATION
/COUNTIES
INTERNATIONAL CITY/COUNTY NATIONAL ASSOCIATION Of STATE BUDGET OFFICERS
MANAGEMENT ASSOCIATION
About the Government Finance Officers Association
Government Finance Since 1906,Government Finance Officers Association(GFOA)has been dedicated to
G ern ent Fi ancion promoting excellence in government financial management to state and local
government finance officers.GFOA represents more than 19,000 members in the
United States and Canada.
NGA�` About the National Governors Association
The National Governors Association(NGA),founded in 1908,is the collective voice of
GOVERNORS ASSOCIATION the Nation's governors. NGA's members are the governors of the 50 States,three
Territories,and two Commonwealths.
About the United States Conference of Mayors
The U.S. Conference of Mayors is the official nonpartisan organization of cities with
• populations of 30,000 or more.There are over 1,400 such cities in the country today,
`.• •••• and each city is represented in the Conference by its chief elected official,the mayor.
Like us on Facebook at facebook.com/usmayors or follow us on Twitter at twitter.
* com/usmayors.
The Council About the Council of State Governments
of State Founded in 1933,The Council of State Governments champions excellence in state
!Io, Governments governments to advance the common good. CSG is a region-based forum that fosters
illommthe exchange of insights and ideas to help state officials shape public policy.A
nonprofit, nonpartisan organization,CSG is the nation's only organization that serves
all three branches of state government.CSG membership includes 56 U.S.states and
territories,and six Canadian provinces also partner with the council.
MI\ About the National Conference of State Legislatures (NCSL)
1 NCSL is the bipartisan organization that serves the legislators and staffs of the states,
1 11 1 11 commonwealths and territories. NCSL provides, research,technical assistance and
NCSLopportunities for policymakers to exchange ideas on the most pressing state issues
NATIONAL CONFERENCE and is an effective and respected advocate for the interests of the states in the
sf STATE LEGISLATURE American federal system.
N iC NATIONAL About the National League of Cities
LEAGUE The National League of Cities(NLC)is dedicated to helping city leaders build better
OF CITIES communities. NLC is a resource and advocate for 19,000 cities,towns and villages,
CITIES STRONG TOGETHER representing more than 218 mil lion Americans.www.nlc.org
NATIONAL About the National Association of Counties
ASSOCIATION
/COUNTIES NA ) The National Association of Counties(NACo)unites America's 3,069 county
governments. Founded in 1935, NACo brings county officials together to advocate
with a collective voice on national policy,exchange ideas and build new leadership
skills, pursue transformational county solutions,enrich the publics understanding of
county government,and exercise exemplary leadership in public service.
ICMA About the International City/County Management Association
Founded in 1914, ICMA,the International City/County Management Association,
INTERNATIONAL CITY/COUNTY advances professional local government through leadership, management,
MANAGEMENT ASSOCIATION innovation,and ethics. ICMA's 11,000 members are the professional city,town,and
county managers who are appointed by elected officials to oversee the day-to-day
operation of our communities. ICMA provides member support, publications,data,
and information; peer and results-oriented assistance;and training and professional
development worldwide.
WNASBO About the National Association of State Budget Officers
Founded in 1945, NASBO serves as the professional organization for all state budget
NATIONAL ASSOCIATION OF STATE BUDGET OFFICERS officers of the fifty states and U.S.territories. NASBO collects data and publishes
numerous reports on state fiscal conditions and organizes meetings and training for
budget and finance officials.The organization also provides public officials,the media
and citizens detailed information on state financial management and budgeting.
As part of its tax reform efforts, Congress is debating
whether to eliminate the ability for taxpayers to deduct
state and local taxes (SALT). Similar efforts have been
attempted in the past, and they failed each time — for a simple
reason. If SALT were repealed, almost 30% of taxpayers, including
individuals in every state and in all income brackets, would be
adversely impacted. In 2015, the most recent year for which data
are available, that included over 44 million tax units representing
well over 100 million Americans. Additionally, more than 50% of
the total amount of the SALT deduction went to taxpayers with
adjusted gross incomes (AGI) under $200,000.
Since the federal income tax was adopted in the early 20th
century, it has been recognized that independent state and local
government tax structures should be respected. The deduction of
state and local taxes has contributed to the stability of state and
local tax revenues that are essential for providing public services.
State and local governments must balance their budgets every
year, so any change that disrupts the stability of their tax
structure will harm their ability to fund those essential services.
The hnpact of Eliminating the State and Local Tax Deduction 3
State and Local Taxes (SALT): How Do Taxpayers Benefit
A Deduction that Prevents from the SALT Deduction?
Double Taxation Everyone in the United States benefits from SALT,
Taxpayers in the United States are granted a range but the SALT deduction is used directly by around
of tax preferences from the federal government. 30%of all taxpayers. Currently,taxpayers are given
The Revenue Act of 1913,which introduced the the option of deducting real estate taxes as well as
federal income tax, states that"all national,state, either income taxes or sales taxes paid to state
county, school, and municipal taxes paid within the and local governments. However,the majority of
year, not including those assessed against local SALT deductions are for income and property
benefits,"can be deducted. The Revenue Act of taxes (see Figure 1).
1964 later named specific state and local taxes that
could be deducted,which included: real and These tax preferences make it more affordable to
personal property, income,and general sales own a home and provide incentives for generating
taxes.These tax preferences serve two important economic activity,and remove instances where
goals. First, by allowing taxpayers the ability to income is taxed twice— by both the state or local
deduct state and local taxes (SALT),taxpayers entity and the federal government. If the SALT
avoid being taxed twice on the same income. deduction were eliminated, it would represent a
Additionally,the deduction on property taxes, significant tax increase on homeowners and
along with deduction on mortgage interest, make it much more difficult for many Americans
provides a strong incentive for homeownership. to own their homes.This tax increase would
The sales tax deduction provides similar incentives drive significant changes in the housing market.
for encouraging spending —which facilitates Home prices—which have been set for decades
economic growth. assuming the SALT deductions —would inevitably
fall, causing a significant loss in wealth for many
Americans and creating instability in the market.
In recent years, almost 30% of tax
Housing is a highly valued asset for residents and
units used the SALT deduction. Only communities. Historically,the deductibility of the
21% used the deduction for mortgage property tax has often been a positive element in
interest, and 15% used the deduction stabilizing housing values and markets.The
deduction for property taxes,along with the
for charitable donations. deduction for mortgage interest, provides an
important incentive for homeownership.
Eliminating these deductions would harm home
Compared with other common deductions,the prices and disrupt the markets and industries that
state and local tax deduction has a larger impact depend on a strong housing economy.
than the deductions for both charitable giving and
mortgage interest. In recent years, almost 30% of
tax units used the SALT deduction. Only 21% used Over 60% of deductions from
the deduction for mortgage interest, and 15% used
the deduction for charitable donations. taxpayers with less than$50,000
in income come from property tax.
This highlights how important the
property tax deduction is to middle
class homeownership.
4 The Impact of Eliminating the State and Local Tax Deduction
Figure 1 — Distribution of the SALT Deduction
Distribution of SALT Deductions
100%
90%
80%
Real Estate 70%
Tax 60%
35% Income 50%
Tax
General 62% 40%
Sales Tax 30%
3% 20%
10%
0%
Source:IRS SOI Tax Stats(2015) Under 50K 50K to 100K 100K to 200K Over 200K
• Real Estate Tax Income Tax • Sales Tax
While the SALT deduction is used across all income tax units with an AGI of more than $200,000 are
levels,the actual amount of property versus from income taxes, over 60%of deductions from
income versus sales tax deducted by lower, taxpayers with less than $50,000 in income come
middle,and upper income taxpayers provides from property tax. This highlights how important
insight into how those taxpayers benefit. For the property tax deduction is for middle class
example,while over 70% of SALT deductions for homeownership.
Deductions of property, income,and sales taxes are primarily determined by states'specific
strategies for raiseing revenue.As Figure 2 shows,the majority of states have income and
sales taxes,and some allow local income taxes. All states allow for property taxes,although
this tax is administered at the local level.
Figure 2 — The Number of States Collecting Various Forms of Taxes
Tax #of States That Collect
State Income Tax 41
Local Income Tax 12
State Sales Tax 45
Local Sales Tax 38
Property Tax 50
Sources:Urban-Brookings Tax Policy Center(2016),Tax Foundation Fiscal Fact No.461(2015)
The hnpact of Eliminating the State and Local Tax Deduction 5
Figure 3— The Impact of Eliminating the SALT Deduction
Family of 4 in Homeowner in Family of 3 in Couple in
Barrington, IL Eugene,OR Conroe,TX Chaska, MN
INCOME: $250,000 INCOME: $75,000 INCOME: $100,000 INCOME: $150,000
STATE INCOME TAX: $ 8,750 STATE INCOME TAX: $ 6,344 SALES TAX: $ 3,300 STATE INCOME TAX: $ 10,000
PROPERTY TAX: $ 15,000 PROPERTY TAX: $ 4,000 PROPERTY TAX: $ 6,500 PROPERTY TAX: $ 4,750
SALT DEDUCTION: $ 23,750 SALT DEDUCTION: $10,344 SALT DEDUCTION: $ 9,800 SALT DEDUCTION: $ 14,750
ADDITIONAL TA X: $ 6,650 ADDITIONAL TAX: $ 1,552 ADDITIONAL TAX: $ 2,450 ADDITIONAL TAX: $ 4,130
•
The SALT Deduction by Income Level
Contrary to popular opinion,the deduction of state
and local taxes does not exclusively benefit the In fact, almost 40% of taxpayers
wealthy, even though that argument has been making between $50K to $75K per year
used countless times in attempts to modify or
repeal the deduction. In fact, almost 40% of and more than 70% of taxpayers
taxpayers making between $50K to $75K per year earning from $100K to $200K per year
and more than 70%of taxpayers earning from
$100K to $200K per year and use the SALT and use the SALT deduction.
deduction.
Figure 4 — The SALT Deduction by Adjusted Gross Income
Adjusted #of Total #of Tax Returns Using %Claiming SALT Deduction
Gross Income Tax Returns SALT Deductions Deduction Amount(%)
Under 25K 56,717,580 3,061,430 5% 2%
25K to 50K 35,077110 6,563,670 19% 5%
50K to 75K 19,944,460 7,603,690 38% 8%
75K to 100K 12,925,290 6,903,290 53% 9%
100K to 200K 18,330,660 13,915,460 76% 28%
200K to 500K 5,419,600 5,065,480 93% 21%
500K to 1 M 864,920 805,020 93% 8%
11111+ 438,370 400,420 91% 20%
Total 149,726,990 44,318,460 29.6% 100%
6 The Impact of Eliminating the State and Local Tax Deduction
One of the key takeaways from Figure 4 is that amount deducted is from those earning between
over 50%of the total amount of the SALT $100,000 and $200,000 per year in AGI.With a
deduction goes to taxpayers making less than standard deduction of$6,350 per individual and
$200,000 a year. In fact, every single taxpayer with $12,700 for married couples filing jointly, even if
income above the standard deduction amount Congress were to offset impacts from eliminating
could potentially benefit from deducting SALT. the SALT deduction through increases in the
When looking at the total amount deducted by standard deduction,the deduction would need to
income bracket, it is clear that the SALT deduction increase significantly. Even if it were to double or
benefits taxpayers across all brackets. In fact,the triple, a significant portion of taxpayers would still
bracket with the most filers and the largest total end up with tax increases.
Figure 5 — Total Deduction Amounts
Adjusted Total Number of Total$Deducted Average SALT Deduction
Gross Income SALT Deductions Deduction* as%of AGI
Under 25K 3,061,430 $ 10,715,857,000 $3,500 2%
25K to 50K 6,563,670 $ 26,377,106,000 $4,019 2%
50K to 75K 7,603,690 $ 41,818,805,000 $5,500 3%
75K to 100K 6,903,290 $ 50,018,752,000 $7,246 4%
100K to 200K 13,915,460 $154,484,401,000 $11,102 6%
200K to 500K 5,065,480 $115,726,717,000 $22,846 7%
500Kto1M 805,020 $ 43,921,403,000 $54,559 8%
1 M+ 400,420 $109,645,122,000 $273,825 8%
Total 44,318,460 $552,708,163,000 $12,471 5.4%
*Calculated as SALT deduction amount divided by number of SALT deductions.
Eliminating the SALT deduction would result in which takes into account more variables,
additional taxes. Figure 6 shows the average tax the average increase would be over$2,000 if SALT
increases for tax units that itemize across each were repealed.Thus, both estimates demonstrate
income bracket. On average,taxes paid by that the repeal of the SALT deduction would have a
taxpayers who itemize deductions would major and adverse impact on taxpayers.While that
significantly increase. Some other models,such impact varies by income,there would be a tax
as the Urban-Brookings Microsimulation Model, increase for everyone who deducts SALT.
The hnpact of Eliminating the State and Local Tax Deduction 7
Figure 6 — The Additional Tax Burden if the SALT Deduction Were Eliminated
Adjusted Average SALT Marginal Estimated Average Amount
Gross Income Deduction Tax Rate of Tax Increase
Under 25K $3,500 15.0% $ 526
25K to 50K $4,019 15.0% $ 603
50K to 75K $5,500 15.0% $ 825
75K to 100K $7,246 25.0% $ 1,811
100K to 200K $11,102 28.0% $ 2,868
200K to 500K $22,846 33.0% $ 7,324
500Kto1M $54,559 39.6% $21,606
1 M+ $273,825 39.6% $108,435
The SALT Deduction by State
In addition to its effect on taxpayers who itemize, The average deduction in California, New York, and
regardless of adjusted gross income,the SALT New Jersey are all over $17,000. If the SALT
deduction also benefits taxpayers in all 50 states. deduction were eliminated,assuming a 25%
The tax deduction is used by Americans living in marginal tax rate, an average taxpayer in New York
urban, suburban,and rural locations. who currently itemizes SALT would face a tax
increase of almost$5,500.Those considering a
The states with the highest percentage of repeal of the SALT deduction must answer to
taxpayers using the SALT deduction are in the taxpayers who may not be able to afford the loss
East and Northeast regions. However,states in the of such a large deduction.
West and Midwest also take advantage of the
deduction. Overall, use of the SALT deduction is
widespread among all states regardless of
geographic area, political identification,wealth, If the SALT deduction were eliminated,
or economic activity. assuming a 25% marginal tax rate,
an average taxpayer in New York who
currently itemizes SALT would face
a tax increase of almost $5,500.
8 The Impact of Eliminating the State and Local Tax Deduction
Figure 7 - Percentage of Tax Units that Use the SALT Deduction and the
Average Deduction by State
State %with SALT Average SALT State %with SALT Average SALT
Deductions Deduction* Deductions Deduction*
MD 46% $ 12,931 ME 28% $ 11,431
CT 41% $ 19,664 NE 28% $ 11,088
NJ 41% $ 17,850 SC 27% $ 8,765
DC 40% $ 16,442 VT 27% $ 12,407
VA 37% $ 11,288 MI 27% $ 9,648
MA 37% $ 15,571 MO 26% $ 9,886
OR 36% $ 12,616 OH 26% $ 10,444
UT 35% $ 8,291 KY 26% $ 9,955
MN 35% $ 12,954 AL 26% $ 5,918
NY 35% $ 22,169 KS 25% $ 9,425
CA 34% $ 18,437 NV 25% $ 5,989
GA 33% $ 9,158 OK 24% $ 8,201
RI 33% $ 12,434 MS 23% $ 6,302
CO 32% $ 9,017 LA 23% $ 6,742
DE 32% $ 9,194 TX 23% $ 7,823
IL 31% $ 12,523 IN 23% $ 8,756
WI 31% $ 11,653 FL 22% $ 7,373
NH 31% $ 10,121 NM 22% $ 7,091
WA 30% $ 7,402 AR 22% $ 9,116
IA 29% $ 10,163 WY 22% $ 6,306
HI 29% $ 9,905 AK 21% $ 4,931
NC 29% $ 9,587 TN 19% $ 5,611
PA 29% $ 11,248 ND 18% $ 6,864
AZ 28% $ 7,403 WV 17% $ 9,462
MT 28% $ 9,357 SD 17% $ 6,098
ID 28% $ 8,862
*Calculated as SALT deduction amount divided by number of SALT deductions.
The hnpact of Eliminating the State and Local Tax Deduction 9
The SALT Deduction by Congressional District
The statistics in the earlier sections demonstrate However, use of the SALT deduction is also
the significance of the deduction for taxpayers common throughout the U.S. Over40% of
at all income levels and across the states. taxpayers in districts throughout Georgia, Oregon,
The need to retain the SALT deduction is more Pennsylvania, Minnesota,California, and Michigan
evident when analyzing statistics from specific use the SALT deduction.
areas of the country.
Figure 8 shows the impact across congressional
Consider the map in Figure 8,which shows SALT districts.The darker the color on the map,the higher
deductions by congressional district. It is evident the amount of deduction claimed per congressional
that taxpayers across all congressional districts district(normalized on a percentile basis). Figure 9
benefit from the SALT deduction.The amount of shows the specific impact on example districts,
claims is highest in the Northeast, Midwest,and including the approximate additional tax burden,
West Coast. For example,a few districts in New or tax increase on taxpayers that would result
York, New Jersey, Maryland, and Virginia see over from eliminating the SALT deduction.
50%of tax payers using the SALT deduction.
Figure 8 — The SALT Deduction by Congressional District
1
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Percentile 10,, 20% 30% 40':s; SON 60% 70% 80% 90% 100%
of District
Using SALT
Deduction 19% 22% 25% 27% 29% 31% 34% 38% 43% 52%
in District
10 The Impact of Eliminating the State and Local Tax Deduction
Figure 9 — Additional Tax Burden by Congressional District, Example Districts
State District %Using SALT Amount of SALT Additional Tax Burden
Deduction Deduction by Taxpayers in
Congressional District*
TX 8 26% $1,172,458,600.00 $293,114,650.00
OH 12 33% $1,714,441,500.00 $428,610,375.00
WA 8 32% $1,057,498,600.00 $264,374,650.00
IL 6 38% $3,196,473,000.00 $799,118,250.00
NY 23 22% $800,207,000.00 $200,051,750.00
MI 8 35% $1,354,539,800.00 $338,634,950.00
NC 2 32% $1,118,547,210.00 $279,636,802.50
MO 8 17% $348,497,340.00 $87,124,335.00
MA 1 32% $1,055,631,000.00 $263,907,750.00
NJ 9 37% $2,386,285,700.00 $596,571,425.00
CA 22 24% $361,586,800.00 $90,396,700.00
Note:The additional tax burden assumes a 25%average marginal rate for all taxpayers,and the total estimate amount includes taxes paid by all tax
units within the congressional district.
The SALT Deduction and Its Impact on State and Local Government
The SALT deduction reflects a partnership between code provides deductibility.Taxpayers would not
the federal government and state and local accept a tax increase in taxes paid, or double
governments.The deduction is fundamental to the taxation, and they would make their displeasure
way states and localities budget for and provide known — especially those in high-tax jurisdictions.
critical public services,and a cornerstone of the U.S. Deprived of SALT as a tool for keeping their tax
system of fiscal federalism. It reflects a collaborative burden lower,they would push back against the
relationship between levels of government that tool that they have available to them — local tax
has existed for over 100 years. Currently,the SALT rates,which provide the revenues needed to
deduction is an accepted part of the tax structure provide essential public services, such as police
that is critical to the stability of state and local officers,teachers,firefighters,and other valuable
government finance. public servants,along with critically important
investments that provide for infrastructure, public
States, cities, counties,school districts, and other safety, healthy communities,and many factors
special districts have all established tax rates that contributing to the quality of life.
operate under the assumption that the federal tax
The hnpact of Eliminating the State and Local Tax Deduction 11
001900lflocal
CONGRESSIONAL
���� governments reduced taxes to offset anytax DISTRICT
increase at the federal level,this would result in job ■■■ . . 11111
** losses, reductions in spending on capital equipment, •�� •� II
• 11111
and decrease in infrastructure investment. Based on • " 11r •
-
a typical costs,the amount of revenue lost could be ,,% S I I I •.
c. used to supportfive police officers,10 teachers,five(��1�(..) public works employees, purchases of new capital
r equipment,such as a fire truck,and over$150 million Tax Impact
1 1 1 1 1 1 1 11 1 in infrastructure,that could support new schools, $306 Million
roads,parks,and water/waste water facilities.
CITY SCHOOLS STATE OTHER
GOVERNMENTS
Iii I.1 �� � 1liii .
•
s�� �� I. !!"' .
:Ili all . lulL
1C:C " a 11111
• ." •: : • .�•• Ma a •
He
I :1 : • .I. •: : "r. .
,t% 11 1 1 III ,t% III 1 I& i% I I I I SII tat II I I Iii
Tax Impact Tax Impact Tax Impact Tax Impact
$59 Million $125 Million $58 Million $64 Million
Tax rates are obtained from Conroe,TX and Montgomery County,IRS(2014)data is also used.We assumed that 75%of SALT deduction for the 8th
Congressional District was from propertytaxes and an average marginal tax rate of 25%.
Conclusion
The elimination of the SALT deduction would have federal deficit and to promote jobs and economic
ramifications fortaxpayers and state and local growth.As Congress discusses tax reform
governments alike.This report provides a realistic proposals, it is essential to consider the impact any
picture of the consequences of the proposal to changes will have on the bottom lines of state and
eliminate the SALT deduction.Virtually all local governments,the very bodies that bear the
Americans would be affected by a repeal of the burden of over three quarters of the cost of
SALT deduction.Alternative proposals being providing the infrastructure that keeps our
discussed, such as increasing the standard economy strong.The principle of fiscal federalism
deduction or adjusting marginal tax rates,will underpins the necessity of ensuring that any
mitigate the impact of eliminating the SALT federal tax reforms allow local and state
deduction for individual taxpayers but will governments to retain authority over their own tax
inevitably provide a different distribution of tax policies, retaining the deductibility of personal
expenditures —creating a situation where many state and local property,sales,and income taxes
tax payers will still face a significant tax increase. on federal tax returns. Recognizing the partnership
that exists between federal, state,and local
In summary,the thousands of state and local governments ensures that taxpayers are not
elected and appointed public servants understand double taxed and maintains the essential public
the need for tax reform to address the rising services upon which Americans rely.
12 The Impact of Eliminating the State and Local Tax Deduction
Appendix
State District Party %of Tax Units Average SALT Average State District Party %of Tax Units Average SALT Average
Affiliation Using SALT Deduction* Taxpayer Affiliation Using SALT Deduction* Taxpayer
Deduction Deduction** Deduction Deduction**
CA
AK At-Large R 21% $4,932 $1,057 50 R 34% $12,808 $4,323
AL 1 R 25% $5,298 $1,335 CA 51 D 30% $14,545 $4,364
AL 2 R 22% $4,740 $1,022 CA 52 D 33% $15,249 $5,106
CA 53 D 33% $15,249 $5,106
AL 3 R 24% $4,814 $1,162 CO 1 D 32% $9,758 $3,102
AL 4 R 20% $4,759 $965 CO 2 D 35% $8,819 $3,115
AL 5 R 29% $5,650 $1,627 CO 3 R 26% $7,916 $2,041
AL 6 R 33% $7,001 $2,332 CO 4 R 36% $9,487 $3,370
AL 7 D 28% $6,348 $1,760 CO 5 R 29% $6,305 $1,826
AR 1 R 19% $7,181 $1,351 CO 6 R 42% $9,986 $4,208
AR 2 R 28% $9,267 $2,599 CO 7 D 39% $8,180 $3,151
AR 3 R 25% $10,671 $2,645 CT 1 D 41% $13,939 $5,754
AR 4 R 18% $7,074 $1,288
CT 2 D 39% $13,070 $5,125
AZ 1 D 27% $6,619 $1,812 CT 3 D 40% $13,803 $5,523
AZ 2 R 27% $6,600 $1,749 CT 4 D 38% $13,744 $5,271
AZ 3 D 27% $6,972 $1,901 CT 5 D 40% $13,869 $5,521
AZ 4 R 27% $6,674 $1,807 DC At-Large D 40% $16,443 $6,541
AZ 5 R 30% $7,454 $2,240 DE At-Large D 32% $9,195 $2,907
AZ 6 R 30% $7,454 $2,240 FL 1 R 19% $5,059 $954
AZ 7 D 30% $7,454 $2,240 FL 2 R 18% $4,711 $859
AZ 8 R 30% $7,454 $2,240 FL 3 R 17% $4,609 $795
AZ 9 D 30% $7,454 $2,240 FL 4 R 21% $5,444 $1,166
CA 1 R 33% $10,546 $3,432 FL 5 D 21% $5,000 $1,034
CA 2 D 38% $22,727 $8,559 FL 6 R 25% $6,769 $1,700
CA 3 D 32% $10,129 $3,226 FL 7 D 21% $5,138 $1,072
CA 4 R 36% $11,802 $4,249 FL 8 R 21% $6,351 $1,319
CA 5 D 38% $15,167 $5,799 FL 9 D 18% $4,582 $813
CA 6 D 33% $10,803 $3,515 FL 10 D 19% $4,884 $934
CA 7 D 32% $10,174 $3,283 FL 11 R 20% $5,145 $1,015
CA 8 R 30% $8,845 $2,696 FL 12 R 20% $5,555 $1,108
CA 9 D 35% $13,356 $4,647 FL 13 D 20% $6,494 $1,309
CA 10 R 28% $9,792 $2,749 FL 14 D 21% $6,131 $1,259
CA 11 D 44% $18,672 $8,231 FL 15 R 19% $5,365 $1,035
CA 12 D 38% $32,428 $12,214 FL 16 R 26% $8,900 $2,334
CA 13 D 38% $32,428 $12,214 FL 17 R 21% $6,745 $1,393
CA 14 D 40% $34,749 $14,064 FL 18 R 26% $10,124 $2,639
CA 15 D 44% $18,672 $8,231 FL 19 R 26% $11,789 $3,110
CA 16 D 23% $9,501 $2,159 FL 20 D 27% $9,226 $2,512
CA 17 D 42% $30,259 $12,728 FL 21 D 28% $9,276 $2,563
CA 18 D 41% $31,193 $12,907 FL 22 D 28% $9,276 $2,563
CA 19 D 42% $30,259 $12,728 FL 23 D 24% $6,647 $1,570
CA 20 D 35% $22,766 $7,931 FL 24 D 24% $6,647 $1,570
CA 21 R 25% $9,932 $2,531 FL 25 R 25% $8,623 $2,123
CA 22 R 24% $9,844 $2,348 FL 26 R 23% $8,026 $1,831
CA 23 R 29% $14,370 $4,203 FL 27 R 22% $6,870 $1,517
CA 24 D 34% $15,492 $5,252 GA 1 R 28% $7,701 $2,159
CA 25 R 33% $16,723 $5,549 GA 2 D 26% $6,713 $1,714
CA 26 D 33% $16,723 $5,549 GA 3 R 33% $7,257 $2,410
CA 27 D 31% $14,042 $4,400 GA 4 D 35% $7,934 $2,764
CA 28 D 32% $17,538 $5,563 GA 5 D 34% $11,105 $3,810
CA 29 D 32% $17,538 $5,563 GA 6 R 38% $11,445 $4,304
CA 30 D 33% $16,723 $5,549 GA 7 R 40% $8,881 $3,531
CA 31 D 31% $8,765 $2,697 GA 8 R 27% $6,697 $1,798
CA 32 D 32% $17,538 $5,563 GA 9 R 31% $7,833 $2,458
CA 33 D 32% $17,538 $5,563 GA 10 R 34% $7,529 $2,528
CA 34 D 32% $17,538 $5,563 GA 11 R 39% $10,807 $4,163
CA 35 D 31% $14,042 $4,400 GA 12 R 26% $6,716 $1,724
CA 36 D 34% $9,699 $3,308 GA 13 D 37% $10,116 $3,696
CA 37 D 32% $17,538 $5,563 GA 14 R 26% $6,644 $1,726
CA 38 D 34% $17,864 $6,102 HI 1 D 30% $9,199 $2,762
CA 39 R 33% $15,575 $5,177 HI 2 D 29% $8,911 $2,548
CA 40 D 32% $17,538 $5,563 IA 1 R 29% $9,229 $2,651
CA 41 D 34% $9,699 $3,308 IA 2 D 27% $9,606 $2,634
CA 42 R 34% $9,699 $3,308 IA 3 R 35% $10,460 $3,663
CA 43 D 32% $17,538 $5,563 IA 4 R 25% $8,863 $2,229
CA 44 D 32% $17,538 $5,563 ID 1 R 28% $8,083 $2,241
CA 45 R 37% $18,200 $6,752 ID 2 R 28% $8,497 $2,383
CA 46 D 37% $18,200 $6,752 L 1 D 34% $13,226 $4,471
CA 47 D 34% $17,864 $6,102 L 2 D 33% $12,626 $4,174
CA 48 R 37% $18,200 $6,752 IL 3 D 36% $13,763 $4,967
CA 49 R 35% $16,524 $5,776
*Calculated as SALT deduction amount divided by number of SALT deductions.
**Calculated as SALT deduction amount divided by number of tax filers.
The hnpact of Eliminating the State and Local Tax Deduction 13
State District Party %of Tax Units Average Salt Average State District Party %of Tax Units Average Salt Average
Affiliation Using SALT Deduction* Taxpayer Affiliation Using SALT Deduction* Taxpayer
Deduction Deduction** Deduction Deduction**
IL 4 D 31% $13,664 $4,278 , MN 1 D 28% $10,104 $2,879
IL 5 D 35% $14,179 $4,910 ] MN 2 R 43% $11,479 $4,883
IL 6 R 38% $14830 $5,704 II MN 3 R 40% $15,021 $5,993
IL 7 D 31% $13,664 $4278 ] MN 4 D 36% $12,451 $4,446
MN 5 D 37% $14,120 $5,201
IL 8 D 36% $13,928 $4,948 MN 6 R 39% $13,123 $5,180
I L 9 D 31% $13,664 $4,278 ] M N 7 D 25% $9,743 $2,454
IL 10 D 35% $15,816 $5,583 MI
MN 8 D 28% $8,788 $2,503
IL 11 D 37% $13,444 $5,028 ] MO 1 R 30% $12,183 $3,692
IL 12 R 24% $8,798 $2,087 MI
MO 2 R 37% $11,581 $4,245
IL 13 R 26% $9,542 $2,454 ] MO 3 R 29% $7,695 $2,205
IL 14 R 43% $14,453 $6,271 MI
MO 4 R 21% $7,519 $1,552
IL 15 R 20% $8,653 $1,757 • MO 5 D 28% $8,622 $2,393
IL 16 R 30% $9,731 $2,967 1
MO 6 R 25% $8,657 $2,156
IL 17 D 24% $9,308 $2,200 • MO 7 R 19% $7,759 $1,503
IL 18 R 26% $9,802 $2,529 1
MO 8 R 17% $6,452 $1,128
IN 1 D 28% $7,951 $2,198 • MS 1 R 22% $5,899 $1,324
IN 2 R 20% $8,692 $1,708 IIMS 2 D 21% $6,288 $1,338
IN 3 D 20% $7,966 $1,605 • MS 3 R 25% $6,300 $1,565
IN 4 R 25% $7,834 $1,940 IIIMS 4 R 23% $6,300 $1,424
IN 5 R 28% $9,738 $2,766 ] MT At-Large R 28% $9,358 $2,640
IN 6 R 20% $7,242 $1,431 MNC 1 D 24% $7,268 $1,747
IN 7 D 22% $8,262 $1,859 ] NC 2 R 32% $9,335 $2,984
IN 8 R 18% $7,839 $1,391 MI
NC 3 R 25% $7,596 $1,875
IN 9 R 24% $7,674 $1,865 ] NC 4 D 35% $10,310 $3,564
KS 1 R 18% $6,787 $1,243 MI
NC 5 R 26% $8,528 $2,259
KS 2 R 22% $7,431 $1,657 ] NC 6 R 28% $9,146 $2,590
KS 3 R 37% $11,216 $4,160 NC 7 R 26% $7,391 $1,885
KS 4 R 24% $8,772 $2,085 • NC 8 R 30% $9,738 $2,929
KY 1 R 20% $7,487 $1,484 III
NC 9 R 36% $11,304 $4,094
KY 2 R 25% $7,986 $1,962 • NC 10 R 26% $8,079 $2,114
KY 3 D 31% $10,653 $3,329 IIINC 11 R 23% $7,175 $1,631
KY 4 R 32% $10,586 $3,370 • NC 12 D 33% $10,116 $3,293
KY 5 R 15% $7,419 $1,136 IIINC 13 R 33% $9,594 $3,192
KY 6 R 29% $9,745 $2,861 • ND At-Large R 18% $6,865 $1,267
LA 1 R 25% $7,659 $1,886 NE 1 R 29% $9,894 $2,914
LA 2 D 25% $7,075 $1,791 ] NE 2 R 33% $12,484 $4,110
LA 3 R 20% $7,033 $1,389 MNE 3 R 20% $9,076 $1,832
LA 4 R 22% $5,887 $1,278 ] NH 1 D 31% $9,613 $3,025
LA 5 R 19% $5,456 $1,045 M
NH 2 D 31% $9,711 $2,974
LA 6 R 25% $6,298 $1,594 ] NJ 1 D 42% $12,692 $5,341
MA 1 D 32% $10,766 $3,461 MI
NJ 2 R 38% $11,422 $4,310
MA 2 D 36% $13,389 $4,810 ] NJ 3 R 43% $11,987 $5,109
MA 3 D 38% $15,044 $5,782 JR NJ 4 R 45% $16,912 $7,538
MA 4 D 39% $15,106 $5,955 • NJ 5 D 43% $18,535 $7,895
MA 5 D 35% $16,324 $5,640 III
NJ 6 D 44% $16,531 $7,309
MA 6 D 39% $15,797 $6,140 • NJ 7 R 46% $21,276 $9,834
MA 7 D 36% $18,095 $6,598 IIINJ 8 D 38% $20,465 $7,733
MA 8 D 35% $15,262 $5,335 • NJ 9 D 37% $18,668 $6,936
MA 9 D 38% $11,308 $4,293 III
NJ 10 D 33% $18,960 $6,244
MD 1 R 41% $11,273 $4,644 I NJ 11 R 42% $20,124 $8,416
MD 2 D 44% $12,608 $5,509 NJ 12 D 43% $17,674 $7,592
MD 3 D 45% $14,621 $6,633 ] NM 1 D 28% $7,346 $2,041
MD 4 D 47% $9,316 $4,383 M NM 2 R 19% $6,433 $1,240
MD 5 D 48% $9,878 $4,780 ] NM 3 D 24% $6,991 $1,650
MD 6 D 43% $14,410 $6,228 M
NV 1 D 25% $5,451 $1,336
MD 7 D 41% $13,075 $5,412 ] NV 2 R 24% $7,325 $1,755
MD 8 D 49% $15,291 $7,568 NV 3 D 25% $5,451 $1,336
ME 1 D 33% $11,682 $3,878 ] NV 4 D 24% $5,323 $1,272
ME 2 R 21% $9,486 $2,012 NY 1 R 46% $17,686 $8,167
MI 1 R 20% $8,222 $1,654 • NY 2 R 48% $20,111 $9,613
MI 2 R 26% $8,985 $2,303 III
NY 3 D 43% $18,386 $7,881
MI 3 R 24% $8,958 $2,188 • NY 4 D 50% $23,361 $11,716
M I 4 R 21% $7,857 $1,647 IIINY 5 D 40% $18,995 $7,664
MI 5 D 21% $7,286 $1,526 • NY 6 D 30% $10,929 $3,239
MI 6 R 24% $8,815 $2,077 III NY 7 D 34% $34,479 $11,740
MI 7 R 26% $8,628 $2,276 ] NY 8 D 28% $12,860 $3,613
MI 8 R 35% $10,427 $3,611 NY 9 D 27% $14,585 $3,915
MI 9 D 33% $9,795 $3,189 ] NY 10 D 36% $41,978 $15,005
MI 10 R 26% $7,465 $1,945 1. NY 11 R 36% $13,769 $4,960
MI 11 R 30% $10,616 $3,191 • NY 12 D 34% $34,479 $11,740
MI 12 D 27% $9,874 $2,690 . NY 13 D 34% $44,411 $15,195
MI 13 D 24% $8,828 $2,107 • NY 14 D 25% $9,698 $2,459
MI 14M El D +I 30% ' $10,616 j $3,191 IINY 15 D 21% $7,954 $1,674
*Calculated as SALT deduction amount divided by number of SALT deductions.
**Calculated as SALT deduction amount divided by number of tax filers.
The Impact of Eliminating the State and Local Tax Deduction
State District Party Wo of Tax Units Average Salt Average State District Party Wo of Tax Units Average Salt Average
Affiliation Using SALT Deduction* Taxpayer Affiliation Using SALT Deduction* Taxpayer
Deduction Deduction** Deduction Deduction**
NY 16 D 34% $24,678 $8,276 TN 9 D 25% $6,163 $1,538
NY 17 D 45% $26,243 $11,902 TX 1 R 19% $5,315 $995
NY 18 D 43% $21,571 $9,300 TX 2 R 23% $8,440 $1,922
NY 19 R 31% $12,501 $3,885 TX 3 R 37% $8,742 $3,215
NY 20 D 33% $14,384 $4,818 TX 4 R 25% $7,202 $1,791
NV 21 R 23% $11,865 $2,775 TX 5 R 20% $7,153 $1,464
NY 22 R 23% $10,766 $2,437 TX 6 R 24% $6,859 $1,671
NY 23 R 22% $11,716 $2,588 TX 7 R 23% $8,440 $1,922
NY 24 R 29% $12,140 $3,569 TX 8 R 26% $8,617 $2,242
NY 25 D 33% $12,896 $4285 TX 9 D 28% $8,856 $2,516
NY 26 D 27% $12,083 $3,319 TX 10 R 23% $8,743 $1,983
NY 27 R 29% $12,125 $3,496 TX 11 R 17% $5,915 $1,027
OH 1 R 33% $11,684 $3,849 TX 12 R 26% $7236 $1,915
OH 2 R 26% $10,400 $2,737 TX 13 R 17% $5,614 $929
OH 3 D 30% $11,280 $3,412 TX 14 R 25% $6,856 $1,712
OH 4 R 21% $7,873 $1,665 TX 15 D 18% $5,173 $921
OH 5 R 23% $8,759 $2,031 TX 16 D 16% $5,999 $961
OH 6 R 15% $7,552 $1,169 TX 17 R 19% $8,089 $1,556
OH 7 R 24% $8,360 $1,995 TX 18 D 23% $8,440 $1,922
OH 8 R 26% $8,312 $2,138 TX 19 R 15% $5,544 $829
OH 9 D 27% $10,761 $2,957 TX 20 D 20% $7,202 $1,428
OH 10 R 27% $9283 $2,519 TX 21 R 24% $8,450 $1,988
OH 11 D 29% $11,788 $3,438 TX 22 R 29% $8,555 $2,443
OH 12 R 33% $11,572 $3,788 TX 23 R 16% $6,173 $1,011
OH 13 D 23% $8,905 $2,047 TX 24 R 26% $8,025 $2,118
OH 14 R 28% $10,561 $2,997 TX 25 R 22% $7,642 $1,677
OH 15 R 28% $9,896 $2,741 TX 26 R 26% $8,025 $2,118
OH 16 R 28% $10,444 $2,930 TX 27 R 17% $6,022 $1,028
OK 1 R 28% $9,309 $2,570 TX 28 D 17% $6,031 $1,022
OK 2 R 18% $5,394 $976 TX 29 D 23% $8,440 $1,922
OK 3 R 23% $6,802 $1,546 TX 30 D 21% $8,721 $1,810
OK 4 R 25% $7,836 $1,947 TX 31 R 29% $7,351 $2,138
OK 5 R 24% $8,842 $2,116 TX 32 R 27% $8,733 $2,388
OR 1 D 39% $12,669 $4,976 TX 33 D 23% $8,099 $1,844
OR 2 R 31% $10,001 $3,087 TX 34 D 13% $4,997 $665
OR 3 D 40% $13,953 $5,522 TX 35 D 23% $8,261 $1,890
OR 4 D 31% $9,852 $3,095 TX 36 R 21% $7,153 $1,518
OR 5 D 36% $12,052 $4,391 UT 1 R 36% $7,747 $2,750
PA 1 D 31% $11,132 $3,431 UT 2 R 35% $7,544 $2,651
PA 2 D 30% $11,425 $3,446 UT 3 R 35% $7,985 $2,790
PA 3 R 21% $8,929 $1,864 UT 4 R 36% $7,989 $2,837
PA 4 R 31% $8,957 $2,821 VA 1 R 41% $8,987 $3,665
PA 5 R 17% $8,611 $1,485 VA 2 R 32% $8,313 $2,668
PA 6 R 40% $13218 $5,252 VA 3 D 31% $8,352 $2,605
PA 7 R 38% $12,456 $4,784 VA 4 D 38% $7,839 $2,962
PA 8 R 44% $13,090 $5,707 VA 5 R 28% $9,500 $2,624
PA 9 R 19% $8,128 $1,527 VA 6 R 27% $7,303 $1,979
PA 10 R 23% $8,443 $1,904 VA 7 R 39% $9,161 $3,536
PA 11 R 24% $8,626 $2,035 VA 8 D 47% $15,359 $7,195
PA 12 R 24% $10,263 $2,423 VA 9 R 19% $7,541 $1,452
PA 13 D 30% $11,425 $3,446 VA 10 R 49% $13,562 $6,653
PA 14 D 27% $11,262 $3,016 VA 11 D 49% $14,186 $7,015
PA 15 R 31% $9,641 $2,953 VT At-Large D 27% $12,408 $3,383
PA 16 R 35% $11,394 $4,024 WA 1 D 33% $7,606 $2,534
PA 17 D 24% $9224 $2,253 WA 2 D 32% $6,301 $2,009
PA 18 R 26% $11,099 $2,924 WA 3 R 30% $6,901 $2,079
RI 1 D 31% $13,081 $4,119 WA 4 R 19% $5,318 $1,017
RI 2 D 34% $11,504 $3,888 WA 5 R 23% $5,702 $1,325
SC 1 R 31% $9,447 $2,908 WA 6 D 29% $6,238 $1,837
SC 2 R 29% $7,927 $2,317 WA 7 D 35% $7,867 $2,715
SC 3 R 25% $8,145 $2,076 WA 8 R 32% $7,840 $2,490
SC 4 R 29% $8,785 $2,536 WA 9 D 33% $8,074 $2,689
SC 5 R 27% $7,741 $2,086 WA 10 D 30% $6,048 $1,800
SC 6 D 27% $8,649 $2,370 WI 1 R 33% $11,421 $3,788
SC 7 R 21% $7,135 $1,533 WI 2 R 36% $12,305 $4,410
SD 0 R 17% $6,098 $1,032 WI 3 R 27% $10,440 $2,806
TN 1 R 14% $4,369 $618 WI 4 R 34% $12,701 $4,307
TN 2 R 20% $5,587 $1,137 WI 5 D 35% $11,478 $4,036
TN 3 R 18% $5212 $960 WI 6 D 30% $11,426 $3,467
TN 4 R 17% $4,086 $678 WI 7 D 27% $9,860 $2,709
TN 5 D 22% $6289 $1,356 WI 8 R 30% $10,580 $3,190
TN 6 R 19% $4,343 $814 WV 1 R 17% $9,635 $1,601
TN 7 R 22% $5,527 $1,237 WV 2 R 21% $8,398 $1,778
TN 8-1W R 20%�L $5,3 [ $1,092 WV 3 R 13% $8,565 $1,081
*Calculated as SALT deduction amount divided by number of SALT deductions. WY At-Large R 22% $6,307 $1,365
**Calculated as SALT deduction amount divided by number of tax filers.
IThe hnpact of Eliminating the State and Local Tax Deduction 15
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