Federal Historic Tax Credit

Preservation & the Historic Tax Credit

For more than 40 years, the Federal HIstoric Tax Credit (HTC) has supported adaptive reuse projects throughout the nation. Created in 1978 as an incentive to catalyze economic development through the restoration and reuse of America’s historic buildings, today the HTC continues to revitalize communities of all shapes and sizes. Used as a redevelopment tool, the HTC  helps revitalize cities, towns, and rural communities all across the country and to date has rehabilitated more than 44,341 buildings.

Advocate for Historic Preservation

Visit Preservation Leadership Forum's Advocacy Resource Center for resources regarding threats to the protection of historic places. 

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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), the new version of the Historic Tax Credit Growth and Opportunity Act (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.

Key Advocacy Resources

State Historic Tax Credits

Ronald Reagan and the Historic Tax Credit

 On September 18, 1984, three years after signing the credit expansion into law, President Reagan addressed the National Conference on Revitalization of America’s Towns in a taped message. He emphasized the many benefits the HTC offers our communities—the same reasons we need to save it now.