Historic Rehabilitation Tax Credit

GPTKB entity

Predicate	Object
gptkbp:instanceOf	gptkb:tax_law
gptkbp:administeredBy	gptkb:Internal_Revenue_Service gptkb:National_Park_Service
gptkbp:appliesTo	gptkb:historic_building
gptkbp:availableOn	gptkb:United_States
gptkbp:benefit	investors developers property owners
gptkbp:claimedBy	federal income tax return
gptkbp:compatibleWith	owner-occupied residences
gptkbp:eligibleProperty	income-producing historic buildings
gptkbp:enactedBy	Tax Reform Act of 1976
gptkbp:expansion	1981
gptkbp:introducedIn	1976
gptkbp:percentageOfQualifiedExpenses	20%
gptkbp:promotion	economic development job creation community revitalization
gptkbp:purpose	encourage preservation of historic structures
gptkbp:relatedTo	Federal Historic Preservation Tax Incentives Program
gptkbp:requires	gptkb:National_Historic_Landmark gptkb:Process certified rehabilitation compliance with Secretary of the Interior’s Standards for Rehabilitation
gptkbp:statePrograms	many states offer additional credits
gptkbp:bfsParent	gptkb:Low-Income_Housing_Tax_Credits
gptkbp:bfsLayer	7
https://www.w3.org/2000/01/rdf-schema#label	Historic Rehabilitation Tax Credit