Transcription of PLEASE NOTE - National Park Service
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PLEASE NOTE - National Park Service
PLEASE NOTEThe Historic Preservation Tax incentives brochure has not been revised to reflect any changes that may be necessary related to Public Law No: 115-97 (December 22, 2017). Public Law No: 115-97 amends the Internal Revenue Code to reduce tax rates and modify policies, credits, and deductions for individuals and businesses. Section 13402 modifies the 20% Historic Rehabilitation tax credit and provides certain transition rules. These and other changes to the Internal Revenue Code may affect a taxpayer's ability to use the 20% tax credit . The law also repeals the10% credit for rehabilitating non-historic buildings.
Preservation Tax Incentives . 2 What Is a Tax Credit? 3 20% Rehabilitation Tax Credit . 4 Rehabilitation Tax Credits: Who Does What? 14
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