State Historic Tax Credits

Thirty-seven states currently offer credits against state taxes to provide incentives for the appropriate rehabilitation of historic buildings. Since many historic rehabilitation projects are viable only with the financial leverage of both the federal credit and a state credit, states that have state-level historic rehabilitation tax credits typically see a greater level of historic rehabilitation activity

In January 2023 the National Trust for Historic Preservation released the State Historic Tax Credit Resource Guide and Data tool. With more than 70 percent of states adopting some form of historic tax credit incentive to support building reuse, the utility and success of this preservation policy is clear. As states look to strengthen and tailor these incentives, this Resource Guide offers an overview of the tangible benefits of historic tax credit programs, the elements of top-performing credits, and a state-by-state comparative analysis of key features.  The Data Center  tool allows them to compare up to three state programs at one time as well as a way to compare specific features of a state historic tax credit against all other programs. 

Access the State Historic Tax Credit Resource Guide,  Data Center tool, and webinar recording on the State HTC page. 

Historic Tax Credit Growth & Opportunity Act

The Historic Tax Credit (HTC) is a proven tax incentive for both revitalizing historic community assets and supporting economic development and recovery.

Introduced in the House by Representatives Earl Blumenauer (D-OR) and Darin LaHood (R-IL),and in the Senate by Senators Ben Cardin (D-MD), Bill Cassidy (R-LA), Maria Cantwell (D-WA), and Susan Collins (R-ME) the new version of the Historic Tax Credit Growth and Opportunities Act (H.R. 2294/ S. 2266) (HTC-GO) includes temporary provisions that will bring relief to projects impacted by the pandemic and permanent provisions that will bring more value to the HTC, improve access to the credit, and enhance investment opportunities for smaller rehabilitation projects.

Historic Preservation Solutions to Build Back Better

The National Trust for Historic Preservation has sent the Biden-Harris Administration a report describing the many ways historic preservation aligns with the President’s efforts to address some of our nation’s most pressing challenges. The Administration has identified several priorities that includes catalyzing economic recovery, confronting racial equity challenges, and prioritizing climate change. Historic preservation supports these priorities by promoting economic growth, helping communities rebuild, advancing policies that celebrate historic places to advance racial equity, and encouraging sustainable and equitable development in both rural and urban environments. The National Trust published Historic Preservation Solutions to Build Back Better, to provide more detailed information about how historic preservation supports these broader policy objectives. From supporting America’s Main Street commercial districts in small towns and big cities, to the rehabilitation and reuse of older buildings, to meeting community needs such as affordable housing, the report conveys the National Trust and the broader historic preservation community’s interest in working with the Administration to accomplish these shared social and economic objectives.

Appropriations

The annual federal appropriations process has big impacts on historic preservation work nationwide. Learn more about the National Trust’s appropriations work and how you can advocate for key federal programs that help steward and protect historic places in every state and congressional district.

Preservation & Public Lands

Our federal public lands contain diverse and iconic cultural landscapes, historic structures, and archaeological sites that belong to all of us. The National Trust for Historic Preservation public lands program is dedicated to protecting and enhancing these resources. We focus on ensuring that the National Park Service, Bureau of Land Management, and other federal land management agencies achieve their stewardship responsibilities for historic and cultural resources. Learn more about multiple pieces of federal legislation and how you can take action to support these places.

HUD and Eliminating Barriers to Affordable Housing

In response to a request for information (RFI), the National Trust offered comments to the Department of Housing and Urban Development (HUD) and the White House Council on Eliminating Regulatory Barriers to Affordable Housing, regarding Federal, State, local and Tribal laws, regulations, and administrative practices that raise the costs of affordable housing and contribute to shortages in housing supply. Executive Order 13878 establishing the White House Council on Eliminating Regulatory Barriers to Affordable Housing states that historic preservation requirements are a regulatory barrier to the development of affordable housing.

Read Key Messages and Full National Trust Comments