Historic Tax Credits:

Federal Programs and Regulations

Programs

Federal Historic Preservation Tax Incentives
A guide to the Federal Historic Preservation Tax Incentives Program for Income-Producing Properties presented by the National Park Service (NPS).

An Overview of the National Historic Preservation Program
An overview presented by the National Conference of State Historic Preservation Officers (NCSHPO), the professional association of the state government officials who carry out the national historic preservation program as delegates of the Secretary of the Interior pursuant to the National Historic Preservation Act of 1966.

Regulations

National Historic Preservation Act of 1966 (as amended through 1992)
Enacted in 1966 and, this federal law provides for a National Register of Historic Places to include districts, sites, buildings, structures and objects significant in American history, architecture, archaeology and culture. Such places may have national, state or local significance. The act provides funding for the State Historic Preservation Officer and his or her staff to conduct surveys and comprehensive preservation planning. The act establishes standards for state programs and requires states to establish mechanisms for Certified Local Governments to participate in the National Register nomination and funding programs.

Treasury Regulation Section 1.48-12
Internal Revenue Code and Treasury Regulations Regarding the Investment Tax Credit for Qualified Rehabilitation Expenditures

Internal Revenue Code Section 47
IRC §47 hosted on the Cornell Law School web site; the version is generated from the most recent official version made available by the US House of Representatives.

Rehabilitation Tax Credit - Real Estate Tax Tips
Topical Tax Briefs, Frequently Asked Questions and additional resources provided by the Internal Revenue Service.