The Massachusetts Vacant Storefront Program has shifted to an annual competitive refundable tax credit administered through the Community One Stop for Growth. Municipalities apply through the One Stop for access to up to $50,000 in credits, then submit to the Economic Assistance Coordinating Council for a specific business to receive credits for occupying a storefront vacant at least six months. Access runs through the final quarterly EACC meeting of 2026, after which it expires. The structural change matters more than the dollar figure: Vacant Storefront Districts are being discontinued, and communities that had an approved district must now compete for credits like everyone else, with bonus points for having previously established one. A designation that used to be a standing qualification is now a tiebreaker.

Watch: Whether Massachusetts districts that relied on the standing designation successfully compete under the One Stop process, and the FY2027 program guidelines.

Source: Massachusetts Executive Office of Economic Development, Vacant Storefronts Program