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Historic Preservation and Cultural and Entertainment District Tax Credit

The Historic Preservation and Cultural and Entertainment District (HPCED) Tax Credit is available for 25 percent of the qualified rehabilitation expenditures incurred for the substantial rehabilitation of eligible property in Iowa.

To qualify, the property or district must meet any of the following criteria:

  • The property must be listed on the National Register of Historic Places or be eligible for such a listing.
  • The property is designated as having historic significance to a district listed in the National Register of Historic Places or be eligible for such a listing.
  • The property or district is designated as a local landmark by a city or county ordinance.
  • The property is a barn constructed before 1937.

For more information, visit the Department of Cultural Affairs’ website at: https://iowaculture.gov/history/preservation/tax-incentives

CPA Report Guidelines (Word)

HPCED Program Expense Verification Information Request (Excel)