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B. Dual Projects

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

Projects applying for both the state and federal tax credits use only:

  • The Initial Project Application.

  • The Completed Project Application.

  • fees.

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The state review uses the same supplemental documentation and formats required by the federal tax credit program.

Amendments are reviewed using the federal amendment form 10-168b pursuant to 36 CFR 67.6. Dual projects do not submit state amendment forms.

Dual projects not currently listed in the California Register are listed in the California Register upon approval of the signed federal Part 1 “Evaluation of Significance” Form 10-168 pursuant to 36 CFR 67.4.

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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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