The basic information on this page is useful for first-time applicants as well as experienced users of the program.
- General information
- More information to know before you apply
- Program regulations
- Introductions to building types
- Combining the credit with the low-income housing tax credit
- Eligibility requirements
- Qualified expenses
- Functionally related structures
- Planning successful rehabilitation projects
- IRS Information
- NPS regulations—36 CFR 67
- IRS regulations—26 CFR 1.48-12, Qualified rehabilitated buildings
- Internal Revenue Code Section 47, Rehabilitation Credit
- Public Law No: 115-97 (December 22, 2017) amending the Internal Revenue Code, modifies the 20% Historic Rehabilitation Tax Credit, repeals the 10% non-historic tax credit, and provides transition rules for both credits.
Last updated: July 7, 2023