Novogradac Historic Rehabilitation Handbook

2023 Edition

2023 Novogradac Historic Rehabilitation Handbook

The 2023 edition of the Novogradac Historic Rehabilitation Handbook provides an overview of the historic tax credit (HTC) and delves into the intricacies of the program. This edition also features an expanded discussion about generally accepted accounting principles (GAAP) for historic rehabilitation tax credits and has substantial updates to other topics throughout the book.

2023 Updates

Get the most current guidance on rehabilitating historic properties with the HTC, including:

New sections about:

  • Proposed use of proportional amortization method of accounting

Updated sections about:

  • Alternative Minimum Tax provisions in the Inflation Reduction Act
  • Qualified rehabilitated buildings
  • Rehabilitation requirements
  • Costs incurred by another taxpayer
  • Qualified improvement property
  • State HTCs
  • Lease pass-through structure
  • Single tier/direct investment structure
  • Recognizing developer fees as income
  • Basis reduction tax issues
  • Compliance periods when HTC is paired with other incentives
  • Methods for accounting for investments in operating/investment entities
  • Accounting issues for leases

See the Table of Contents >>

Purchase Options

2023 Novogradac Historic Rehabilitation Handbook, Premium Edition

Premium Edition

A physical copy will be mailed to you, and a digital copy will be available in the NovocoKnows app.

2023 Novogradac Historic Rehabilitation Handbook

Print Edition

A physical copy will be mailed to you.

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