Rehabilitation of Historic Properties Credit

Benefit

Percentage

—

Flat

—

Duration

—

Max annual

— (taxpayer)

Max total

— (taxpayer)

Carryforward

—

Program metadata

Distribution

taxpayer_earned

Claimant subject

business

Refund/transfer election

—

Program family

—

Effective

—

Sunset

—

Application deadline

—

Transfer discount

—

Hard requirements (1)

• zone_typeProperty must be listed on or eligible for listing on the National Register of Historic Places

Preference / tiering rules (0)

None.

NAICS industries (0)

Any.

Geo zones (1)

• statewide — · Statewide (historic properties)

Tags (0)

None.

Tax bases

• corporate_income_taxprimary
• personal_income_tax