Legislative & Policy Issues

FEDERAL LEGISLATIVE ISSUES

The Federal Historic Preservation Tax Incentives program encourages private sector investment in the rehabilitation and reuse of historic buildings. Since 1976, the credit has leveraged over $96.87 billion in private investment to preserve 44,341 historic properties. The National Park Service and the Internal Revenue Service administer the program in partnership with State Historic Preservation Offices.

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STATE LEGISLATIVE ISSUES

As of January 1, 2019, Illinois has had a statewide Historic Preservation Tax Credit. Landmarks Illinois, alongside preservation partners, spent over a decade advocating for this important incentive. The Illinois Historic Preservation Tax Credit Program provides a state income-tax credit equal to 25% of a project's Qualified Rehabilitation Expenditures (QREs), not to exceed $3 million, to owners of certified historic structures who undertake certified rehabilitation projects.

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