• 22 minutes

Rehabilitation (Historic) Tax Credits


The Rehabilitation Tax Credit is the most important (in dollar volume) federal preservation program.

While the two types of Federal historic rehabilitation tax credits, 10% credit and 20% credit, have separate qualifications and permitted uses, they both must meet the same requirements of exceeding $5000 of qualified rehabilitation expenditure or building basis, whichever is greater. Historic Rehabilitation Tax Credits combines well with LIHTC, new market and energy tax credits, however be aware of tax-exempt use issues with historic tax credits.

Runtime: 21 minutes



Daniel J. Kolodner

Daniel J. Kolodner

Klein Hornig LLP

  • Partner in Klein Hornig LLP’s Boston, Massachusetts office
  • Concentrates his practice on community development finance, specifically the use of tax incentives as means for financing community revitalization projects, with a focus on new markets tax credits and historic tax credits
  • Extensive experience in structuring transactions involving the use of new markets tax credits, historic tax credits and low income housing tax credits, as well as associated state tax credits
  • Practice focuses on assisting developers and tax-exempt entities, such as health centers, charter schools and theatres, in taking advantage of new markets tax credits and historic tax credits
  • Frequently speaks at national and local conferences on the topic of historic tax credits and new market tax credits, as well as other federal, state and local tax incentives
  • Recent guest lecturer on new markets tax credits and historic tax credits at the MIT Center for Real Estate in Cambridge, Massachusetts
  • Can be contacted at 617-224-0617 or [email protected]
Nicholas J. Ratti

Nicholas J. Ratti

CohnReznick LLP

  • Principal in CohnReznick LLP’s (formerly Reznick Group PC) real estate consulting practice in Boston, Massachusetts
  • More than 10 years of experience in the tax credit industry
  • Currently responsible for developing and evaluating transaction structures, providing tax compliance advice, evaluating tax credit recapture or tax-loss reallocation issues, strategizing post compliance period exits and providing syndication advisory services
  • Extensive experience structuring a wide range of low-income housing, historic and new market tax credit transactions for his developer and investor clients
  • Prior to joining CohnReznick LLP, he held positions as an accountant for Fidelity Investments and as a senior accountant for Ziner Kennedy and Lehan, both based in Boston
  • B.S. degree in accounting and finance, Providence College
  • Can be contacted at 617-648-1405 or [email protected]

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