How is the Federal Historic Preservation Tax Incentives Program administered?
Answer The tax incentives program is a partnership program among the State Historic Preservation Offices (SHPOs), the National Park Service (NPS), and the Internal Revenue Service (IRS). This is what each entity does: SHPOs • Serve as first point of contact for property owners. • Provide application forms, regulations, information on appropriate treatments, and technical assistance. • Maintain records of buildings and districts listed in the National Register of Historic Places, as well as state and local certified historic districts. • Assist anyone wishing to list a building or a district in the National Register of Historic Places. • Advise applicants on rehabilitation projects and make site visits. • Make certification recommendations to the NPS. NPS • Reviews applications for conformance with the Secretary of the Interior’s Standards for Rehabilitation. • Issues certification decisions in writing. • Transmits copies of all decisions to the IRS. • Publishes program regulations, the
