Department of the Treasury / Internal Revenue Service · Housing · Economic Development · Parks & Recreation
Federal Historic Tax Credit (HTC)
20% tax credit on qualified rehabilitation expenditures for income-producing certified historic structures. Cities sponsor local rehabs and partner with developers; National Park Service Part-1/2/3 approval required.
Program facts
- Typical award
- $500K – $50M
- Non-federal match
- Varies by NOFO
- Audience
- Cities, towns, counties, and tribal governments
- Application window
- Continuous; Part 1/2 reviews via SHPO, Part 3 after completion.
- Typical prep time
- 16–52 weeks
- Statutory authority
- IRC §47
Catalog entry last verified 2026-05-24 · Verify on the agency page →
Eligibility at a glance
- Cities are eligible applicants.
Not a grant. Joint NPS / IRS administration. Cities frequently pair HTC with NMTC and LIHTC. Amounts and timing approximate; verify directly with administering agency.
How Strategic Pursuit scores this program
When you run a city dossier, Strategic Pursuit cross-checks the city's demographics, federal award history, disaster history, and CEJST burden categories against this program's eligibility and strategic-fit signals. You see an explicit eligibility / strategic / competitive grade — backed by source citations — instead of a generic "match" badge.
Planning purposes only. Award ranges, match percentages, and application windows on this page summarize the latest publicly available agency guidance and are approximate. Always verify the binding NOFO on the administering agency's page before applying.