Businesses
Government-funded
Varies
Amount varies
Tax Credit
Reduces tax liability
Rolling
No fixed cutoff
Annual tax return
Claim with year-end filing
Moderate
File with tax return
20% federal income tax credit for the certified rehabilitation of historic buildings listed in the National Register of Historic Places, incentivizing preservation of America's historic built environment.
Do I qualify?
Answer the questions below for a rules-based self-assessment of your fit for this program. This is informational — final determinations are made by the administering agency.
1.Building must be a certified historic structure listed in the National Register
2.Rehabilitation must be a 'certified rehabilitation' approved by National Park Service
3.Qualified rehabilitation expenditures must exceed the building's adjusted basis
4.Credit: 20% of qualified rehabilitation expenditures
5.Property must be income-producing (commercial, rental residential, industrial)
IRS · United States
Allows businesses to deduct up to $5.65/sq ft for commercial buildings achieving significant energy savings through improvements to HVAC, lighting, and building envelope systems. IRA expanded the deduction and allowed non-profits and government to allocate it.
LPO · United States
Offers federal loan guarantees for innovative clean energy projects that struggle to access conventional financing. Supports first-of-kind commercial-scale projects in renewable energy, storage, advanced nuclear, and industrial decarbonization.
CDFI Fund · United States
Attracts private investment into low-income communities by allowing investors to receive a 39% federal tax credit over 7 years on investments made through certified Community Development Entities (CDEs).