State Tax Credit Investments
North Carolina Historic Rehabilitation Tax Credit Summary
- Applicable against income, franchise, insurance gross premiums taxes and bank income taxes.
- May offset 100% of taxpayer’s liability.
- Excess credits carry forward for nine years.
- No recapture unless ownership changes within five years of receiving the credit.
- One-year credits taxed as transferrable credits.
Interested in investing to preserve historic buildings in North Carolina?
Interested in monetizing your North Carolina historic tax credits?