Before You Apply

Application Process

• Eligibility Requirements
• Functionally Related Structures
• IRS Information
• Contact a State Historic Preservation Office

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

General information

• Download the program brochure
• Review Incentives, which provides a general introduction to the program in an easy-to-follow web tutorial.

More information you should know before you apply

• Eligibility requirements
• Qualified expenses
• Functionally related structures
• Planning successful rehabilitation projects
• IRS Information

Program regulations

• 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.

Tax credit introductions for specific building types

• Barns
• Main Street commercial buildings
• Rowhouses
• Wood frame houses

Learn how this credit can be combined with the Low-Income Housing Tax Credit

• Carnegie Place, Iowa
• Northern Hotel, Colorado
• Pacific Hotel, Washington
• Shelly School, Pennsylvania
• Van Allen Apartments, Iowa