Historic Rehabilitation Tax Credit for any Other Certified Structure
On this page find information and instructions for claiming the Historic Rehabilitation Tax Credit for any Other Certified Structure.
- Tax Credit Code: 135
- Tax Credit Code: 153 (For taxable years beginning on or after January 1, 2023)
Summary
For tax year 2022, this Code should only be used for Other Certified Structures earning more than $300K in Credits. For tax years prior to January 1, 2022, Credit Code 135 is used for any rehabilitation that is not a Historic Home Rehabilitation. For taxable years beginning on or after January 1, 2022 but before January 1, 2023, this Credit Code is used for any Other Certified Structures earning more than $300,000 in credits. Other Certified Structures earning $300,000 or less for the 2022 taxable year should refer to Credit Code 149 for further information. For taxable years beginning on or after January 1, 2017 and before January 1, 2022, the aggregate amount of credits available under this Credit Code is $25,000,000 per calendar year. For taxable years beginning on or after January 1, 2017, a taxpayer must receive preapproval as provided in DOR’s regulation and the credit can be sold to a Georgia taxpayer as provided in DOR’s regulation. For taxable years beginning on or after January 1, 2023, use Credit Code 153.
Forms
Form IT-RHC Historic Rehabilitation Credit
Form IT-RHC-AP is completed online using GTC