Origin: The Massachusetts historic rehabilitation tax credit is a credit for qualified expenditures made by a taxpayer in rehabilitating a qualified historic structure.
Origin: M.G.L. c. 62, § 6J; M.G.L c. 63, § 38R
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2021
FY2022
FY2023
FY2024
FY2025
Personal Income Tax
Credits Against Tax
1.610
Massachusetts Historic Rehabilitation Credit
The Massachusetts historic rehabilitation tax credit is a credit for qualified expenditures made by a taxpayer in rehabilitating a qualified historic structure.
M.G.L. <a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62/Section6j" target="_blank">c. 62, § 6J;</a> M.G.L <a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter63/Section38r" target="_blank">c. 63, § 38R</a>
3.0
3.1
3.3
3.4
3.6
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