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THIRD 15-DAY PUBLIC REVIEW AND COMMENT PERIOD REGULATIONS TEXT MODIFICATIONS KEY

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

Proposed modifications to the regulation text are identified in this 15-Day Public Review and Comment as follows:

  • Regulation text deletions and additions in the 45 day notice of proposed rulemaking action ----- No underline or strikethrough because all text is adopted.

  • First 15-day notice of proposed rulemaking action text additions (9/30/23) ----- double underline

  • First 15-day notice of proposed rulemaking action text deletions (9/30/23) ----- double strikethrough

  • Second 15-day notice of proposed rulemaking action text additions (3/19/24) -- italics

  • Second 15-day notice of proposed rulemaking action text deletions (3/19/24)---- bold strikethrough

  • Third 15-day notice of proposed rulemaking action text additions----- single underline

  • Third 15-day notice of proposed rulemaking action text deletions - single strikethrough

These proposed regulations will add a new subchapter 1, “State Historic Rehabilitation Tax Credit” Section 4859 to Chapter 11.5 of Division 3 of Title 14 of the California Code of Regulations.

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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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