This historic house in Ellicott City, Maryland,
has been rehabilitated for continuing single-family rental residential
use. Photo: NPS files
To qualify for the 20% tax credit, does a building
have to be individually listed in the National Register of Historic
Places or included in a National Register historic district?
In general, yes. However, buildings that have been determined
eligible by the State Historic Preservation Office for individual
listing in the National Register or that may be included in a local certified historic district or in a historic
district that is potentially eligible for listing in the National
Register may also qualify for the credit.