Over thirty states now have state historic tax credit programs. These programs can be used in tandem with the federal HTC to defray state income, franchise and premium taxes. Every state law is different, and the statutes are amended frequently.
For information on state HTCs please visit the following links:
Novogradac & Company LLP
National Trust for Historic Preservation
Court Cases
Click on any of the links below to access recent briefs and court rulings pertaining to state and federal HTCs, conservation easements and related issues.
VIRGINIA HISTORIC TAX CREDIT FUND 2001 LP; VIRGINIA HISTORIC TAX CREDIT FUND 2001 LLC; TAX MATTERS PARTNER, et al., v. COMMISSIONER OF INTERNAL REVENUE
- Virginia Historic Tax Credit Fund 2001 LP, et al. Amended Petitions
June 12, 2009 - Commissioner of Internal Revenue Appellate Brief
June 21, 2010 - Virginia Historic Tax Credit Fund 2001 LP, et al. Appellate Brief
July 26, 2010 - Commonwealth of Virginia Amicus Brief
- July 30, 2010
- Commonwealth of Virginia Amicus Brief
May 13, 2011 - The Historic Tax Credit Coalition, et al. Amicus Brief
May 13, 2011 - Virginia Historic Tax Credit Fund 2001 LP, et al. Petition for Rehearing
May 13, 2011