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Frequently asked questions - income-producing tax credits [updated]
South Carolina State Historic Preservation Office
South Carolina State Historic Preservation Office
Abstract
This paper answers questions concerning tax credits for historic buildings that produce revenue. In order to use the tax credits the building must be listed individually in the National Register of Historic Places or after rehabilitation of the building, you must own the building and use it to produce income for 5 years.
Issue Date
2023-08
Keywords
Tax credits--South Carolina, Property tax credit--South Carolina, Historic buildings--Taxation--South Carolina
Type
Text
Rights
Copyright status determined to be in the public domain on April 27, 2020 by United States Supreme Court ruling (Georgia et al., Petitioners v. Public.Resource.Org, Inc. : 590 U.S.__(2020))
Digitization Specifications
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