S.3151

Increases historic tax credit to 30%, and up to 35%, depending on the amount of rental area available for multi-family housing, affordable rental units and units sold as affordable housing.

Chamber Passed·6/4/26

Increases historic tax credit to 30%, and up to 35%, depending on rental area availability for multi-family housing, affordable rental units, and.

Rhode Island S3151 amends the historic preservation tax credit program to increase the tax credit to 30% of qualified rehabilitation expenditures for certified historic structures. If at least 80% of the rental area is for multi-family housing, the credit increases to 35%. The bill also sets a maximum project credit of $15 million and an aggregate credit limit of $225 million. It includes provisions for tax credit assignment, transfer, and recapture, and mandates compliance with prevailing wage requirements. The changes take effect upon passage.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Last
Passed the Senate · 36–0 · Jun 4
Current
Finance Committee
Next
Session adjourned — paused until it reconvenes

Sponsors

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6
0
Democratic CaucusRepublican Caucus

Roll Call Votes

38 Yea

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0 Nay

Calendar

Jun 2

12:00 AM

Senate Finance Consideration

May 19

12:00 AM

Senate Finance Hearing

History

Jun 5

House

Referred to House Finance

Jun 4

Senate

Senate passed Sub A as amended (floor amendment)

Jun 2

Senate

Committee recommends passage of Sub A