Rehabilitation Credit (Internal Revenue Code §47)
Generally
A forest-products company rehabilitating a certified historic mill or industrial building for income-producing use may qualify.
Fit 1/3Difficulty 3/3Not refundable
Historic Rehabilitation
14 programs connected to historic rehabilitation. Search results preserve context and do not imply eligibility.
Programs
Full Employment Act Credit
$1,000 once for each qualifying new job after 12
Small businesses creating qualifying jobs may receive an income-tax credit.
Fit 3/3Difficulty 1/3Not refundable
Historic Preservation Tax Credit
Credit based on qualified rehabilitation expenditures
Certified historic industrial properties can qualify for a state rehabilitation credit.
Fit 1/3Difficulty 3/3Not refundable
Historic Preservation Tax Credit
Percentage of qualified rehabilitation expenditures under
Certified historic mills and industrial buildings can qualify for an allocated rehabilitation credit.
Fit 1/3Difficulty 3/3Not refundable
Historic Rehabilitation Tax Credit
Percentage of qualified rehabilitation expenditures subject
Certified historic mills and industrial properties can qualify for a state rehabilitation credit.
Fit 1/3Difficulty 3/3Not refundable
Historic Revitalization Tax Credit
Percentage of qualified rehabilitation expenditures
Certified historic mills and industrial properties can qualify.
Fit 1/3Difficulty 3/3Not refundable
Historic Structure Rehabilitation Credit
State credit linked to qualified historic rehabilitation
Certified historic mills and industrial properties may qualify.
Fit 1/3Difficulty 3/3Not refundable
Historic Property Preservation Credit
25% of the federal rehabilitation credit attributable to
A qualifying historic industrial rehabilitation can generate a state credit.
Fit 1/3Difficulty 2/3Not refundable
Brownfield Redevelopment Tax Credit
Multiple credit components based on qualified cleanup
Certified brownfield projects can receive substantial site-preparation and tangible- property credits.
Fit 1/3Difficulty 3/3Conditional
Mill Rehabilitation Tax Credit
Credit based on qualified rehabilitation expenditures for
Directly relevant to qualifying historic or vacant mill property; the credit-generating sunset is currently 2030.
Fit 1/3Difficulty 3/3Not refundable
Ohio Historic Preservation Tax Credit
Credit based on qualified rehabilitation expenditures
A qualifying historic industrial building can receive a competitively awarded rehabilitation credit.
Fit 1/3Difficulty 3/3Not refundable
Historic Preservation Tax Credit
Credit based on qualified rehabilitation expenditures
Certified historic mill rehabilitation can qualify for an allocated state credit.
Fit 1/3Difficulty 3/3Not refundable
Abandoned Building Revitalization Credit
Credit based on qualified rehabilitation expenditures
Useful where a mill rehabilitates a qualifying abandoned industrial building; notice must precede expenditures.
Fit 2/3Difficulty 3/3Not refundable
Certified Historic Structure Rehabilitation Credit
25% of eligible rehabilitation costs under the state credit
A forest-products business rehabilitating a certified historic mill may monetize a Texas franchise-tax credit.
Fit 1/3Difficulty 3/3Not refundable