Resources

Use the following resources for more information about state and federal tax incentive programs.

Iowa Code and Administrative Rules

Historic Preservation and Cultural and Entertainment District (HPCED) Tax Credits are applicable only to projects that received a reservation prior to July 1, 2014.

• Iowa Department of Cultural Affairs Administrative Rules (Effective May 20, 2015)
• Iowa Department of Revenue Rules (Effective May 20, 2015)
  • Projects with reservations prior to July 1, 2014
  • Projects with Part 2 applications approved on/after July 1, 2014
• State Tax Credit Reports
• State Tax Credit Iowa Code-Chapter 404A

Guidelines and Education

• Education and Training
• Preserve Iowa Summit
• Preservation Briefs
• Preservation Tech Notes
• Preservation Topics
• Secretary of the Interior’s Standards for Rehabilitation and Guidelines for Rehabilitating Historic Buildings
• Technical Assistance
• Workshops and Webinars