Federal Historic Tax Credit (20% Rehabilitation Credit)

National Park Service / IRS

Available Home Repair

About This Program

The Grant Map catalogs Federal Historic Tax Credit (20% Rehabilitation Credit) in its Houston, TX research directory. Directory placement does not confirm current service coverage or eligibility; verify both with the program administrator.

The Federal Historic Rehabilitation Tax Credit provides a 20% federal income tax credit for certified rehabilitations of certified historic structures used in income-producing activities. Administered by the National Park Service and IRS, the credit applies to commercial, industrial, agricultural, and rental residential properties (not owner-occupied primary residences). In Texas, it can be combined with the state 25% THPTC for a combined 45% credit on qualifying rehabilitation costs.

20% federal credit on $500,000 QREs = $100,000 federal tax credit; combined with Texas 25% = $225,000 total credits.

The cited program-specific URL responded on 2026-07-21; confirm current terms.

Record set last reviewed 2026-04-03. How we verify our data.

Other published resources for Houston, TX, are listed below. Review each separately and ask the administrators whether they can coordinate funding for the same work:

Key Details

  • 20% federal tax credit on Qualified Rehabilitation Expenditures
  • Must be a certified historic structure (National Register listed or contributing)
  • Income-producing use required (rental, commercial, industrial)
  • Not available for owner-occupied primary residences
  • Combine with Texas 25% THPTC for up to 45% combined credit

How to Apply

Review possible next steps Open Cited Source Track this program

Program phone: 800-829-1040

Some programs require contractor estimates, licenses, or inspections. A cited link may be general, so confirm the current rules with the administrator before hiring; a directory match does not guarantee contractor eligibility or funding.

You may need a contractor or estimate

Some programs for this project type ask for a license, inspection, or written estimate. Confirm the rule before contacting a contractor in Houston.

Get matched with a contractor

Each administrator sets its contractor rules. Confirm exact requirements directly; the cited URL may be a general agency page.

Your application paperwork

Documents you will likely need

  • Your federal tax return for the year of the work (this benefit is claimed on your taxes, not through a separate application).
  • Proof you own and live in the home (deed, recent mortgage statement, or property tax bill).
  • A government-issued photo ID for every owner on title.
  • A written estimate from a licensed contractor for the work (many programs require this to apply).
  • The program's own application form, completed (use the official link or phone number on this page).

Requirements vary by program and locality. Confirm the exact rules and application route with the administrator. We can help you prepare your paperwork, but you submit it yourself.

Deadline: Application schedule not listed

Questions about this program?

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Frequently asked questions

What amount is listed for Federal Historic Tax Credit (20% Rehabilitation Credit) in Houston, TX?

The Grant Map record states: 20% of Qualified Rehabilitation Expenditures (no cap). Confirm the current amount and eligible costs with the administrator.

What audience tags are recorded for Federal Historic Tax Credit (20% Rehabilitation Credit) in Houston?

The record carries discovery tags. It also carries a no-income-limit tag. These tags do not establish eligibility; confirm the complete current rules with the administrator.

How do I apply for Federal Historic Tax Credit (20% Rehabilitation Credit) in Houston, TX?

Confirm the application route directly with National Park Service / IRS; use the cited source on this page as a starting point or call 800-829-1040. Confirm any fee or cost with the administrator.

Need a Contractor for This Project?

Browse local listings or request an introduction. The Grant Map does not guarantee licensing, program experience, work quality, or funding.

Find More Programs in Houston, TX

This is one of several kinds of assistance that may be available. Review other programs separately and confirm whether their administrators allow coordination for the same work.

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