Additional Tax Credit Resources

Program Regulations

• Department of the Interior/NPS regulations, 36 CFR Part 67
•  Internal Revenue Code Section 47, Rehabilitation tax credit 
• IRS Regulations: 26 CFR 1.48-12, Qualified rehabilitated buildings
• IRS Regulations: 36 CFR 1.47.7, Rehabilitation tax credit allocated over a 5 year period
• IRS Program Aspects

Rehabilitation Topics

• Secretary of the Interior's Standards for Rehabilitation of Historic Buildings
• Planning Successful Rehabilitation Projects
• Preservation by Topic Index
• Indentifying Primary and Secondary Interior Spaces in Historic Buildings (NPS)
• Illustrated Guidelines for Rehabilitating Historic Buildings
• Guidelines on Sustainability for Rehabilitating Historic Buildings
• Guidelines on Flood Adaptation for Rehabilitating Historic Buildings
• Interpreting the Standards