State Historic Rehabilitation Tax Credits

Recognizing the success of the federal program, many states have adopted legislation establishing state historic rehabilitation tax credits.

Among the states that offer rehabilitation tax credits for historic preservation are Colorado, Connecticut, Delaware, Florida, Georgia, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Mississippi, Missouri, Montana, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Rhode Island, South Carolina, Utah, Vermont, Virginia, West Virginia, and Wisconsin, with rumors of pending legislation in other states such as California, New Jersey, and Pennsylvania.

These historic rehabilitation tax credit programs tend to have varying eligibility requirements and restrictions from state to state.