A 20 percent federal income tax credit is available for the rehabilitation of historic, income-producing buildings that are listed in or determined eligible for listing in the National Register of Historic Places. Established in 1976, the federal rehabilitation tax credit program is administered in Texas by the National Park Service (NPS) in partnership with the Internal Revenue Service (IRS) and the Texas Historical Commission (THC). Together, NPS and THC review projects to ensure they meet the Secretary of the Interior’s Standards for Rehabilitation.

Where to Apply

For more information about the federal 20 percent rehabilitation tax credit program, including a downloadable application and instructions, FAQs about the IRS requirements, and NPS review fees, please visit the National Park Service website.

Download the federal applications directly from this webpage

Applications for the federal tax credit program must be submitted directly to our agency in electronic format. Go to Submit a Tax Credit Application Online for instructions and the official electronic submission portal.