State HTCs

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

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