Federal Historic Rehabilitation Tax Credit

The National Park Service (NPS), the federal agency that administers the Federal Historic Rehabilitation Tax Credit program, has transitioned to an electronic review process.

As of August 15, 2023, all applications must be submitted electronically. The change to electronic submission requires specific formatting for documents, including file naming conventions.

Read the guidance below, as well as the application information on the National Park Service (NPS) website before submitting an application.

While the process for submitting applications and supporting materials has changed, the tax credit program itself has not changed. Applicants will continue to submit applications to the MHC for review first, then MHC staff will forward applications for NPS approval.

Forms

The application forms and instructions are available on the NPS website.

• The forms are downloadable, fillable PDF forms dated “Rev. 6/2023.” These forms supersede all previous versions.
• Applications received by State Historic Preservation Offices and the NPS must use the 2023 forms. Previous versions will not be accepted.
• Do not open the NPS forms from the NPS website in a browser tab or window. Download the forms, save them to your computer, and open them in Adobe Acrobat Reader or Acrobat.
• Additional narrative pages for Part 1, Part 2, and amendments may be provided as separate PDFs if the information is not provided on the form itself.
• Three types of electronic signatures are accepted on the forms:
  1. A scanned PDF of an actual, original wet-signed application
  2. A scanned or digitized version of an actual, original handwritten signature
  3. A digital signature using a digital ID (e.g., using Adobe software)
• A name typed in a different font and other types of generated signature images will not be accepted.

Electronic File Format Standards and File Naming Conventions

The National Park Services has developed file and photo naming conventions and instructions on organizing files for electronic submission. All electronically submitted applications must follow these conventions and instruction.

• Applicant and Project Contact Electronic Submission Workflow (PDF)
• Electronic File Format Standards and File Naming Conventions
• Photo Naming Conventions, JPEG Requirements and Photo Sheet Examples (PDF)

Transmittal Log

Each application must include a Transmittal Log, listing all files uploaded for review. This is the only file that should be submitted as a Microsoft Word document. This is a new requirement.

Please ensure that the Transmittal Log contains the following information, along with the list of files:

• Project Name
• Project Address
• NPS Project Number
• Type of Application Submission (Part 1, Part 2, Amendment (w/ amendment number), Part 3)

Transmittal Log Examples (PDF)

Submitting an Application for Review

Submit your Federal Historic Rehabilitation Tax Credit application to:

Massachusetts Historical Commission
Massachusetts State Archives Building
220 Morrissey Boulevard
Boston, MA 02125

Include one paper copy for the MHC’s files.

Submit your electronic application on a CD. For security reasons, we can’t accept USB flash drives (thumb drives).