Novogradac Historic Rehabilitation Handbook
The 2018 edition of the Novogradac Historic Rehabilitation Handbook features an important discussion about changes to the historic tax credit during tax reform and an updated chapter on practical solutions for challenges facing developers and investors.
Get the most current guidance on rehabilitating historic properties with the historic tax credit, including:
New sections about:
- Changes to the tax credit from tax reform legislation, including the repeal of the non-historic credit for nonresidential pre-1936 properties.
- Claiming HTCs on a previously rehabilitated building.
- Recapture where the lessor elects to treat lessee as purchaser.
- IRS approaches to transactions to “facilitate prohibited purchase of credits.”
Updated sections about:
- Finding the story for a National Register listing.
- Qualifying as a contributing building in a National Register historic district.
- Sizing replacement windows.
- Updated text of Section 47 after tax reform.
- National Park Service annual report on HTC.
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