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California Tax Credit Allocation Committee

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.

Application instructions, application forms, frequently asked questions and OHP program regulations can be found on the OHP website at State Historic Rehabilitation Tax Credit (ca.gov).

Applications will be accepted beginning at 8:00 a.m., Monday January 6, 2025.

OHP has scheduled two informational sessions:

  • Tuesday November 26th from 12:00 p.m. – 1:00 p.m.
  • Tuesday December 3rd from 5:00 p.m. – 6:00 p.m.

Register for these sessions at State Historic Rehabilitation Tax Credit (ca.gov).

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.

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.

The documents below were posted during the initial 45-day public comment period.

Regulations (Qualified Allocation Plan)