1. (1) To claim a historic preservation individual income tax credit under Section 59-10-1006, a taxpayer shall:

   1. (a) before rehabilitation work is completed on the taxpayer's building, submit to the State Historic Preservation Office an application for the credit:

      1. (i) requesting approval of a proposed rehabilitation work plan; and
      2. (ii) on a form provided by the State Historic Preservation Office;

   2. (b) within 36 months after the day on which the taxpayer receives approval of the plan from the State Historic Preservation Office:

      1. (i) complete the project; and

      2. (ii) meet the $10,000 expenditure threshold described in Section 59-10-1006 for qualified rehabilitation expenditures that:

         1. (A) may include architectural, engineering, and permit fees; and
         2. (B) may not include moveable furnishings;

   3. (c) upon completion of the project:

      1. (i) notify the State Historic Preservation Office; and
      2. (ii) provide the office an opportunity to review, examine, and audit the project; and
   4. (d) for a building that is not in a National Register Historic District and is not already listed on the National Register of Historic Places, submit a complete National Register nomination form to the State Historic Preservation Office after working with the State Historic Preservation Office to ensure the form meets National Register criteria.

2. (2) The State Historic Preservation Office shall:

   1. (a) review an application under Subsection (1) and approve a plan that meets the standards described in Section 59-10-1006 and this section; and

   2. (b) if applicable:

      1. (i) work with an applicant to ensure a nomination form described in Subsection (1)(d) meets National Register criteria;
      2. (ii) forward the nomination form to the National Register Review Committee, in accordance with 36 CFR 60 and applicable policies, for evaluation and action by the National Register Review Committee; and
      3. (iii) for a building that is located in a National Register Historic District, verify that a building is of significance to the district when the building possesses and retains integrity, consistent with 36 CFR 60.
3. (3) If an applicant fulfills the requirements described in Subsection (1) and the State Historic Preservation Office finds the finished project meets the requirements of the approved plan and the Secretary of the Interior's Standards of Rehabilitation, 36 CFR Sec. 68.3(b), the office shall issue a final certification on an authorization form that contains a unique certification number for the applicant to claim the tax credit.
4. (4) Subject to Subsection (5), if an applicant receives a final certification from the State Historic Preservation Office, the applicant may claim the tax credit amount associated with the certification number against the applicant's Utah individual income tax due in the tax year for which the applicant completes the project.

5. (5)(a) An applicant may carry forward a credit amount that is greater than the amount of Utah individual income tax due for a tax year, to the extent described in Section 59-10-1006.

   1. (b) A carry forward historic preservation tax credit shall be applied against Utah individual income tax due before the application of a historic preservation credit earned in the current year and on a first-earned, first-used basis.

6. (6) For three years after the day on which an applicant receives final certification from the State Historic Preservation Office, an applicant shall:

   1. (a) maintain the building for residential use; and
   2. (b) ensure that any work on the building complies with the Secretary of the Interior's Standards of Rehabilitation, 36 CFR Sec. 68.3(b).

KEY: historic preservation, income tax, tax returns, enterprise zones

Date of Last Change: January 1, 2026

Notice of Continuation: November 9, 2021

Authorizing, and Implemented or Interpreted Law: 31A-32A-106; 53B-8a-112; 59-1-1301 through 59-1-1309; 59-2-1201 through 59-2-1220; 59-6-102; 59-7-3; 59-10; 59-10-103; 59-10-108 through 59-10-122; 59-10-108.5; 59-10-114; 59-10-124; 59-10-127; 59-10-128; 59-10-129; 59-10-130; 59-10-207; 59-10-210; 59-10-303; 59-10-401 through 59-10-403; 59-10-405.5; 59-10-406 through 59-10-408; 59-10-501; 59-10-503; 59-10-504; 59-10-507; 59-10-512; 58-10-514; 59-10-516; 59-10-517; 59-10-522; 59-10-533; 59-10-536; 59-10-602; 59-10-603; 59-10-1003; 59-10-1006; 59-10-1014; 59-10-1017; 59-10-1021; 59-10-1023; 59-10-1106; 59-10-1403; 59-10-1403.2; 59-10-1405; 59-13-202; 59-13-301; 59-13-302; 63M-1; 63N-2-201 through 63N-2-215