Pennsylvania Historic Preservation Incentive Tax Credit Program
The Department of Community and Economic Development (DCED) has released program guidelines, application forms and application submission dates for the new Pennsylvania Historic Preservation Tax Credit Program. General information on the program is available on DCED's website.
Potential applicants are advised to review the program guidelines to understand the eligibility requirements, application process, review process, program limitations and the procedure to reserve and claim tax credits.
FY 2015-2016 Application Period
The Single Application system for the PA HPTC application is now open. The first date for the submission of applications is on Thursday, March 24, 2016.
- Applicants can access DCED's Single Application System to open and prepare an application for submission. The application must not be electronically submitted prior to Thursday, March 24, 2016. Applications submitted prior to Thursday, March 24, 2016 will not be accepted for PA HPTC consideration and the applicant will need to re-apply with a new application anytime on or after Thursday, March 24, 2016.
- Thursday, March 24, 2016 - Applicants may submit the application on Thursday, March 24, 2016. Additional hard copy application materials must be sent to directly to DCED.
- Preliminary Certification and Reservation of Tax Credits are made available on a first-come, first-served basis based on the date of submission and credits are awarded equitably for each region of the commonwealth. It is highly advised to submit your application on Thursday, March 24, 2016 as the demand for historic preservation credits generally exceeds the availability.
- All applications submitted on Thursday, March 24, 2016 are considered submitted at the same time.
How to Apply
- Qualified taxpayers must apply through DCED's electronic Single Application system
- Applicants will also be required to submit the PHMC Historic Preservation Certification Supplemental Application to certify that the applicant has:
- All complete applications will be reviewed on a first-come, first-served basis by date received.
- The PHMC application is available within DCED's Single Application system or can be downloaded from the tax credit section of the PHMC website. The PHMC application forms must be uploaded to the Single Application system and, if necessary, supporting documents are submitted in hard copy form by mail/parcel delivery to DCED.
- If an applicant has received Part 1 and 2 certification from the National Park Service, a PA HPTC applicant only needs to complete the cover sheet of the PHMC Part 1 and 2 applications. There is no need to complete the narrative sections of the applications as PHMC has those materials on file with the federal submission.
- If an applicant has not received Part 1 and 2 certification from the National Park Service or is only applying for the state credit, a PA HPTC applicant needs to complete the entire PHMC Part 1 and 2 applications and provide the required supporting documents. Supporting documents may include but are not limited to: photographs of the building and its surroundings prior to any rehabilitation work, a map showing the boundaries of the historic district and the location of the building, a statement of historic and architectural significance, architectural plans for the existing and proposed conditions, and specifications for materials and/or treatments.
PHMC Contact Information
For more information on the tax credit program or to confirm the status of your project, please email Scott Doyle or call (717) 783-6012.