State Historic Tax Credits

Section 47 of the Internal Revenue Code provides for a federal historic tax credit (HTC). Many states offer historic tax credits that offset a variety of state tax liabilities. These credits are generally certificated but may be allocated in some instances.

Cohen-Esrey Capital Partners (CECP) makes a market in state HTC.

•    We have a myriad of investors that use state tax credits.
•    We handle the paperwork to transfer the credits.
•    We pay very competitive prices for the credits.
•    We can introduce you to an accommodation party if necessary.

Learn more. Please contact:
Carol L. Lowe at (785) 341-7502 or by email at