Federal Rehabilitation Tax Incentive Program
For owners of income-producing historic properties, there are also federal rehabilitation tax credits. The federal program is managed by the National Park Service, but applications are first submitted to the State Historic Preservation Office, within the Division of Historical and Cultural Affairs
Frequently Asked Questions
Get answers to FAQs about the program, such as:
- Who may apply?
- What buildings are eligible?
- How do I find out if my property is eligible?
- What are qualified expenses?
- Are there any deadlines?
- How are credits calculated?
- What are the fees?
- And more…
Guidance on Rehabilitation Standards for Historic Buildings
To be eligible for historic preservation tax credits, rehabilitation work must meet the Secretary of the Interior’s Standards for Rehabilitation. Our Guidance document offers definitions and specific examples of how to best carry out common types of repair work, to help ensure projects are successful.