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 Evaluation of the Maine Historic Rehabilitation Tax Credit 2023-2024

2023-2024 Form

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you can get a tax credit of up to 20 of the cost of rehabbing an income producing historic building to qualify the business must be a certified historic structure this means it's either listed on the national register of historic places or it's listed as a contributing building in a national register or a state or local historic district certified by the secretary of the interior the national park service ultimately decides whether qualifies as a certified historic structure when you apply now the rehab costs must exceed the greater of your adjusted basis in the property or five thousand dollars qualified rehab costs include any cost-related items that are permanently fixed to the building things like doors walls and wiring landscaping costs don't count and neither do the cost of acquiring the building or enlarging it if you qualify for the credit you get it over a five-year period beginning with the year in which the rehabilitated building was placed into service

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