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
Redevelopment
14 programs connected to redevelopment. Search results preserve context and do not imply eligibility.
Programs
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
Brownfields Jobs Tax Credit
Jobs-tax-credit framework
A business redeveloping a certified brownfield can use jobs credits without the ordinary minimum-job threshold.
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