PAtax_creditpct_of_investment

Pennsylvania Historic Preservation Tax Credit

HISTPRES · Pennsylvania

Summary

Credit for qualified expenditures in rehabilitating historic structures. Requires precertification from Pennsylvania Historical and Museum Commission.

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 (0)

None.

Preference / tiering rules (0)

None.

NAICS industries (0)

Any.

Geo zones (0)

Statewide / none specified.

Tags (2)

requires_application: true
pre_approval_required: true

Source

https://www.pa.gov/agencies/revenue/incentives-credits-and-programs/tax-credits

72 P.S. § 4301 et seq.

Last verified: 2026-04-22

Requires PA PHMC precertification. Related to federal 20% historic credit.