Portal:United States National Park Service, Weekly List, National Register of Historic Places… (1984)
“ The Tax Reform Act of 1984 revises the historic preservation tax incentives authorized by Congress in the Tax Reform Act of 1976, the Revenue Act of 1978, the Tax Treatment Extension Act of 1980, and the Economic Recovery Tax Act of 1981, which provide for a 25 percent investment tax credit for rehabilitating historic commercial, industrial and rental residential buildings instead of a 15 or 20 percent credit available for rehabilitation of non-historic buildings more than thirty years old. ”
