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    Pennsylvania State Historic Preservation Office

    Pennsylvania Historic Preservation Incentive Tax Credit Program

    The Department of Community and Economic Development (DCED) has released program guidelines, application forms and application submission dates for the new Pennsylvania Historic Preservation Tax Credit Program. General information on the program is available through the DCED. 

     

    Potential applicants are advised to review the program guidelines to understand the eligibility requirements, application process, review process, program limitations, and the procedure to reserve and claim tax credits.

    Application Period

    The Single Application system for the PA HPTC application is now open. The first date for the submission of applications is on October 1, 2024 and closes on October 31, 2024.

    • Applicants can access DCED's Single Application System to open and prepare an application for submission. The application must not be electronically submitted before October 1, 2024. Applications submitted prior to this date will not be accepted for PA HPTC consideration and the applicant will need to re-apply with a new application anytime on or after this date.
    • October 1, 2024 - Applicants may submit the application on October 1, 2024. Additional hard copy application materials must be sent to directly to DCED.
    • Preliminary Certification and Reservation of Tax Credits are made available on a first-come, first-served basis based on the date of submission and credits are awarded equitably for each region of the commonwealth. It is highly advised to submit your application on October 1, 2024 as the demand for historic preservation credits generally exceeds the availability.
    • All applications submitted on October 1, 2024 are considered submitted at the same time.
    • Please note there is a $100 application fee.  Please review the instructions in the Program Addenda section of the ESA application for instructions on the application fee.

    How to Apply

    1. Please review the PA Historic Preservation Tax Credit program overview on DCED's website.
    2. Qualified taxpayers must apply through DCED's electronic Single Application system.
    3. Applicants also much submit the PHMC Historic Preservation Certification Supplemental Application to certify that the applicant has:
    4. All complete applications will be reviewed on a first-come, first-served basis by date received.
    5. The PHMC application is available within DCED's Single Application system or can be downloaded from the tax credit section of the PHMC website. The PHMC application forms must be uploaded to the Single Application system and, if necessary, supporting documents are submitted in hard copy form by mail/parcel delivery to DCED. 
      • If an applicant has received Part 1 and 2 certification from the National Park Service, a PA HPTC applicant only needs to complete the cover sheet of the PHMC Part 1 and 2 applications. There is no need to complete the narrative sections of the applications or submit photographs and plans as PHMC has those materials on file with the federal submission.
      • If an applicant has not received Part 1 and 2 certification from the National Park Service or is only applying for the state credit, a PA HPTC applicant needs to complete the entire PHMC Part 1 and 2 applications and provide the required supporting documents. Supporting documents may include but are not limited to: photographs of the building and its surroundings prior to any rehabilitation work, a map showing the boundaries of the historic district and the location of the building, a statement of historic and architectural significance, architectural plans for the existing and proposed conditions, and specifications for materials and/or treatments.     

    Upon completion of the rehabilitation project, please submit the PHMC Part 3 application to PHMC for review.  Download the PHMC Part 3 application (PDF). 

    Contact

    For more information on the tax credit program or to confirm the status of your project, please contact Shawn Masey at shmassey@pa.gov or (717) 783-9920.