Historic Rehabilitation Tax Credit for Historic Homes and Other Certified Structures
On this page find information and instructions on Historic Rehabilitation Tax Credit for Historic Homes and Other Certified Structures Earning $300K or less.
- Tax Credit Code: 149
Summary
For taxable years on or after January 1, 2022, this Credit Code applies to all Historic Homes and any Other Certified Structure earning $300,000 in credits or less.
For taxable years beginning on or after January 1, 2022 but before January 1, 2023, the aggregate amount of credits available under this Credit Code is $5,000,000 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 152 for historic homes and Credit Code 153 for other certified structures.
Forms
Form IT-RHC Historic Rehabilitation Credit
Form IT-RHC-AP is completed online using GTC