The Massachusetts Vacant Storefront Program was created to aid municipalities in their efforts to revitalize their downtown and commercial areas by encouraging the occupancy of long-term vacant storefronts. The program allows municipalities to use refundable tax credits as a tool to attract businesses to prominent vacancies within a community’s downtown and/or commercial area.
NEW: Changes to the MA Vacant Storefront Program in 2026
As of January 2025, the Massachusetts Vacant Storefront Program is now administered as an annual competitive refundable tax credit incentive program through the Community One Stop for Growth. Municipalities now apply through the One Stop for access of up to $50,000 worth of dedicated, refundable tax credits to incentivize businesses to occupy storefronts within the community’s downtown and/or commercial areas.
An approval through the One Stop grants access to a municipality of up to $50,000 in tax credits. Following approval, the municipality may submit an application to the Economic Assistance Coordinating Council (EACC) for a business to receive 2026 Vacant Storefront tax credits to occupy identified storefronts that have been vacant for at least six months. Approval through the One Stop allows a municipality to maintain access to the credits through the final quarterly meeting of the EACC in 2026, following which access to the tax credits will expire.
Existing Vacant Storefront Districts
Communities that have an approved Vacant Storefront District will need to submit an application through the One Stop to compete for access to Vacant Storefront tax credits in 2026. Priority will be given through bonus points in the review of the application if the community has previously established a Vacant Storefront District. Vacant Storefront Districts will be discontinued beginning in 2026. The EACC will no longer approve new Vacant Storefront Districts following the March 2025 EACC Board Meeting.
How to Apply: The Community One Stop for Growth
The Massachusetts Vacant Storefront Program is part of the Community One Stop for Growth. The One Stop combines 12 of the Commonwealth’s most popular community-focused economic development and housing grant programs into a single application portal and collaborative review process.
All Massachusetts municipalities are eligible to submit an application to compete for access to Vacant Storefront tax credits. The deadline to submit an application through the One Stop is Wednesday, June 4, 2025 at 11:59 p.m.
For more information on the One Stop, including key dates, frequently asked questions, and applicant resources, visit www.mass.gov/onestop.
Current Vacant Storefront Districts: Businesses Applying for Tax Credits in 2025
Through the December 2025 EACC Board Meeting, businesses locating in a vacant storefront within an approved Vacant Storefront District may apply for tax credits by the EACC, in accordance with the prior Massachusetts Vacant Storefront Program Guidelines. The Vacant Storefront Tax Credit Application must be fully completed and submitted for a business to be considered for tax credits by the EACC in 2025 . Following the December 2025 EACC Board Meeting, tax credits will only be available to businesses within communities that receive approval through the Community One Stop for Growth.
Future Vacant Storefront Districts: Businesses Apply for Tax Credits in 2026
The award of tax credits in 2026 will follow the process outlined in the 2026 Massachusetts Vacant Storefront Program guidelines. The EACC will begin to accept applications for 2026 Vacant Storefront tax credit awards at the December 2025 EACC meeting.
EACC Meeting Schedule
| EACC Meeting Date | Meeting Location | Application Due Date | |
|---|---|---|---|
| March 19, 2025 | TBD | February 19, 2025 | |
| June 25, 2025 | TBD | May 14, 2025 | |
| Sept. 17, 2025 | TBD | Aug. 20, 2025 | |
| Dec. 17, 2025 | TBD | Nov. 12, 2025 | |