Historic Rehabilitation Credit for Historic Homes
On this page find information and instructions for claiming the Historic Rehabilitation Credit for Historic Homes.
- Tax Credit Code: 121
Summary
Historic Rehabilitation Credit for Historic Homes For tax years beginning January 1, 2022 and later, this Credit Code no longer applies. Taxpayers seeking to utilize Historic Rehabilitation Credits should refer to the summaries for Code 135 and Code 149 for further information.
The following information applies to taxable years occurring before taxable year January 1, 2022:
A credit will be available for the certified rehabilitation of a historic home. Standards set by the Georgia Department of Community Affairs must be met. For taxable years beginning on or after January 1, 2009, a credit not to exceed $100,000 for a historic home will be available.