FEDERAL TAX CREDITS

The federal tax credit program provides 20 percent of qualified rehabilitation expenditures on income-producing qualified historic structures.

The Kansas Historical Society’s State Historic Preservation Office (SPHO) administers the federal tax credit program in Kansas and the state tax credit program. Some projects may also qualify for state tax credits.

Contact staff members early in the planning process. They can help applicants determine qualifications, provide applications, and suggest technical assistance.

Property owners may also want to work with a financial advisor to take advantage of the tax incentives.

NATIONAL PARK SERVICE LINKS

HISTORIC PRESERVATION CERTIFICATION APPLICATION

APPLICATION INSTRUCTIONS

Federal Tax Credit Projects

Before

After

Qualified Expenses

List of Examples

Architect fees
Capital account fees
Carpeting, if glued down
Ceilings
Chimneys
Construction management costs
Construction period
Doors
Electrical wiring
Engineering fees
Escalators and elevators
Fire escapes
Floors
HVAC system components
Interest and taxes during construction period
Light fixtures
Operation and maintenance components
Paneling, permanent coverings
Partitions
Plumbing and fixtures
Reasonable developer fees
Roofing
Sprinkler systems
Stairs
Tiling, permanent coverings
Walls
Windows

Planning Check List

Properties are listed in the National Register of Historic Places, contribute to a National Register Historic District, or have been certified as a historic structure by the National Park Service (NPS)

Proposed work follows a qualified rehabilitation plan

Properties are income-producing

Cost of rehabilitation exceeds adjusted basis of the property

National Park Service approves the project before work begins

Federal tax credits can be carried forward

Print check list

Historic Preservation Certification Application

National Park Service Application

Part 1 – Evaluation and Significance

Part 2 – Description of Rehabilitation

Part 3 – Certification of Completed Work

Part 4 - Claiming Tax Credit