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§4859.01. State Historic Rehabilitation Tax Credit ~~ Program ~~ Authority and Function.

State Historic Rehabilitation Tax Credit procedures (14 CCR § 4859 series, rulemaking text) · 2026 edition · updated 2026-09-25 · California

(a) Section 17053.91 and Section 23691 of the California Revenue and Taxation Code directs the Office of Historic Preservation (OHP) to adopt regulations to establish a written application which includes a summary of expected economic benefits of the project, establish a process to determine that applicants meet project requirements and to ensure that the rehabilitation project meets the Secretary of the Interior’s Standards for Rehabilitation, as found in part 67 .7 of Title 36 of the Code of Federal Regulations, and establish a program to approve, or reject, all tax credit allocation applications.

(1) This program shall be known as the State Historic Rehabilitation Tax Credit (SHRTC).

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▸Contents — State Historic Rehabilitation Tax Credit procedures (14 CCR § 4859 series, rulemaking text)
State Historic Rehabilitation Tax Credit procedures (14 CCR § 4859 series, rulemaking text)

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