State historic tax credit programs

Hawaii Historic Preservation Income Tax Credit

Program overview:

The Hawaii Historic Preservation Income Tax Credit offers a 30 percent credit for qualified rehabilitation expenditures (QREs) for the rehabilitation of historic properties.

Annual cap: $1 million

Program details:

  • Available in the year in which the structure is place in service.
  • Carry forward: 10 years.
  • Recapture: from any taxpayer who receives a credit and the projected qualified expenditures do not occur or the rehabilitation of the certified historic structure does not proceed in a timely manner and in accordance with the approved rehabilitation plan.
  • Sunset date: Dec. 31, 2024.
MHA San Jose
San Jose, CA

2001 Gateway Place
Suite 750W
San Jose, CA 95110

(408) 490 2069 Contact our office