Regulations
Regulations (State Historic Rehabilitation Tax Credit)
The State Historic Rehabilitation Tax Credit Regulations were filed with the Secretary of State and became effective on November 12, 2024.
CTCAC submitted the final proposed State Historic Rehabilitation Tax Credit Regulations text and all relevant documents in the rulemaking file to the Office of Administrative Law for review on October 1, 2024.
- Final Proposed State Historic Rehabilitation Tax Credit Regulations Text
- Final Statement of Reasons
- Updated Informative Digest
Notice of Modified Proposed Regular Rulemaking - State Historic Rehabilitation Tax Credit Regulations
The California Tax Credit Allocation Committee issued a Notice of Modified Proposed Rulemaking and held a 15-day public comment period (August 21, 2024 through September 5, 2024) for changes made to the Proposed State Historic Rehabilitation Tax Credit Regulations following the initial 45-day public comment period that ended on July 22, 2024. More information can be found in the Notice of Modified Text.
- Notice of Modified Text – State Historic Rehabilitation Tax Credit Regulations
- Revised Proposed State Historic Rehabilitation Tax Credit Regulations Text
- Addendum to Initial Statement of Reasons (with modifications listed)
- Additional Documents relied upon
- Application Form and Instructions
- CTCAC SHRTC Fee Schedule
The documents below were posted during the initial 45-day public comment period.
- Notice of Proposed Rulemaking
- Initial Statement of Reasons
- Proposed State Historic Rehabilitation Tax Credit Regulations
- Economic and Fiscal Impact Statement (STD 399)
Regulations (Qualified Allocation Plan)
- Memo and Proposed Regulation Changes with Initial Statement of Reasons
- Rent Increase Limit Waiver Memorandum (Draft)
- Memo Soliciting Regulation Feedback
- April 3, 2024 Adopted Regulations
- Previously Adopted Regulations