Federal Tax Incentives
Two federal tax incentive programs (Public Law 99-514) currently apply to preservation activities: the Rehabilitation Investment Tax Credit (RITC) program, and the Charitable Contribution Deduction.
The Historic Preservation Division's (HPD) Federal Tax Incentive Programs Fact Sheet describes the two programs.
- The Federal Application and Instructions manual is the key tool needed to apply for the rehabilitation investment tax credit. This link provides access to downloadable forms provided by the National Park Service: Instructions and Certification Application
- HPD needs several items to review your project, which will then be forwarded to the National Park Service for review of the Federal program.
· Application Form
· Photographs of the entire property, inside and out (Guide)
· Photo Key (a copy of a floor plan keyed to show where photos were taken); (Guide)
· Rehab floor plan of the building
**PLEASE do NOT submit items in a notebook or any other type of folder!**
(Note: The State Part A Application corresponds with the Federal Parts 1 and 2. The State Part B Application corresponds with the Federal Part 3. Supplemental information submitted should be the same for both programs.)
- Federal Part 1 and Part 2 Applications
- Federal Amendment Application Form
- Federal Part 3 Application Form
Substantial Rehabilitation Worksheet - (PDF) (Word)
Send all completed applications and supplemental information to:
Jewett Center for Historic Preservation
2610 Ga. Hwy. 155, SW
Stockbridge, GA 30281
Attn. Tax Incentives Coordinator
Who to contact:
Rachel Rice, Tax incentives & Grants Program Manager
- NPS Technical Preservation Services - Technical Preservation Services (TPS) is the division of the National Park Service that reviews all Federal Rehabilitation historic preservation tax credit applications. The TPS web site provides all the information one may need to apply for and learn about the program regulations and guidelines; including internal links to certification applications, IRS information, the Secretary of Interior's Standards, and the Preservation Briefs.
- Preservation Briefs - The National Park Service has developed a series of publications that address specific rehabilitation issues and the proper rehabilitation methods that should be applied.
- NPS Technical Preservation Services Online Training - Technical Preservation Services (TPS) has created web-based training features to provide professional development alternatives and enrichment programs for professional preservationists, local preservation commissions, volunteers, and anyone interested in more in-depth training in historic preservation. Training information includes guides to the Secretary’s Standards; the Walk Through Historic Buildings web class; the Rehab Yes/No Learning Program; the Incentives! A Guide to the Historic Preservation Tax Incentives Program FAQ; and other helpful web articles.
- IRS Information - Want to know how the Federal historic tax credit program will affect your taxes? Click here to learn more about the rules and regulations promulgated by the IRS. This includes information on how these credits affect minimum income tax requirements and passive income.