Texas Historic Preservation Tax Credit Program
The Texas Historic Preservation Tax Credit Program was established through Texas House Bill 500 during the 83rd Texas Legislative Session and it went into effect on January 1, 2015. The new state historic tax credit is worth 25 percent of eligible rehabilitation costs and is available for buildings listed in the National Register of Historic Places, as well as Recorded Texas Historic Landmarks and Texas State Antiquities Landmarks. The program is administered jointly by the Texas Historical Commission (THC) in cooperation with the Texas Comptroller of Public Accounts. Administrative rules for implementation of the program are found in the Texas Administrative Code, Title 13, Part II, Chapter 13.
For more information on the Texas Historic Preservation Tax Credit Program, please visit the Texas Historical Commission website and review the resources below.