Details | IRS Rehabilitation Tax Credit


Funder

 

United Stated Internal Revenue Service

Implementer

 

United Stated Internal Revenue Service

Description

 

The rehabilitation credit applies to costs you incur for rehabilitation and reconstruction of certain buildings. Rehabilitation includes renovation, restoration, and reconstruction. It does not include enlargement or new construction. Generally, the percentage of costs you can take as a credit is: 10% for buildings placed in service befor1936. 20% for certified historic structures.

Funding guidance

 

Applications open

 

None

Applications close

 

None

Type

 

Tax Credit

Category

 

Financing

Territory

 

United States

Applicant type

 

For Profit

Project

 

Rehabilitation of Existing Whole Building  |  Rehabilitation of Part of an Existing Building

Sector

 

Commercial  |  Industrial

Sub-sector

 

Multi Family  |  Single Family

Sustainability

 

Energy Efficiency for Processes  |  Energy Efficiency in Buildings  |  Energy Management System  |  Energy Storage  |  Generation Systems  |  Water Use Reduction

Small business

 

False

Disadvantaged communities

 

False

Cost sharing amount

 

None

Cost sharing percent

 

None

Cost sharing note

 

Minimum repayment years

 

None

Maximum repayment years

 

None

Interest rate comment

 

Incentive