Incentives
A GUIDE TO THE FEDERAL HISTORIC PRESERVATION TAX INCENTIVES PROGRAM FOR INCOME-PRODUCING PROPERTIES
Program Essentials Application Basics The Review Process Meeting the Standards for Rehabilitation Avoiding Incompatible Work

NPS and IRS regulations

This historic single-family dwelling in Grand Rapids, Michigan, was rehabilitated for office use.

This historic single-family dwelling in Grand Rapids, Michigan, was rehabilitated for office use. Photo: NPS files

 

Where can complete information on the 20% tax credit program be obtained?

Answer
This website provides the information “basics” in a condensed format. The brochure entitled “Preservation Tax Incentives for Historic Preservation” which is available online describes the program more completely. Specific legal documents used to administer the program are the federal regulations of the Department of the Interior and the Department of the Treasury which are also available online.

Application Basics: Defining terms

 
National Park Service