The National Park Service and the Internal Revenue Service provide this information for use by applicants for the Historic Preservation Tax Incentives. Its purpose is to present an overview of pertinent topics, and it should not be relied upon as definitive tax advice. The IRS administers the Department of the Treasury’s involvement with the Federal Historic Preservation Tax Incentives Program.
Before submitting an application, consult your accountant or tax advisor to make sure that this federal tax credit is beneficial to you. Certain income and other restrictions may have a bearing on whether an owner is able to use the credit.
Laws and regulations
- Public Law No: 115-97 (December 22, 2017) amended the Internal Revenue Code, modified the 20% Historic Rehabilitation Tax Credit (with certain transition rules) and repealed the 10% non-historic tax credit
Review the IRS page on the Rehabilitation Credit (Historic Tax Credit)
Frequently Asked Questions (IRS website)
Last updated: May 27, 2025