Historic preservation tax incentives are designed to promote urban and rural revitalization by encouraging private investment in the rehabilitation of historic buildings. Buildings that qualify as certified historic structures with a planned substantial rehabilitation may qualify for a credit equal to 20% of the qualified rehabilitation expenditures as set forth in Treasury Regulation §1.48-12 . This program is an effective means of leveraging private investment in adaptive reuse and preservation of income-producing historic properties.
Mercer University- Bell House in Atlanta, Georgia
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