PA Historic Preservation Tax Credit Update – FY2021-22 Application Opening Date – October 1, 2021
The opening date for FY 2021-2022 PA HPTC applications is Friday October 1, 2021 and closes on October 31, 2021. As a first-come, first-served program, it is highly recommended that you submit your applications on October 1, 2021. Please note these dates are published in the reauthorization legislation and are scheduled to be used in future fiscal years. Program guidelines are available at
https://dced.pa.gov/programs/historic-preservation-tax-credit-hptc/.
Please note the changes in the application form addenda in the Electronic Single Application system.
Additional fields in addenda include:
- PA HTC request amount. All Applicants must enter your PA HTC request amount. Please note, the amount of credit available under this program equals 25% (or 30% if your project qualifies as a “workforce housing project”) of the qualified rehabilitation expenses of your project, not to exceed the $500,000 cap level for a single qualified taxpayer in a fiscal year.
- Workforce Housing. All Applicants must verify if your project is a Workforce Housing project. A workforce housing project is one that, for a period of seven years after the building is placed in service, at least 20% of the units meet the Department of Housing and Urban Development’s definition of “affordable” for individuals earning 80% of the area median income.
- Tax Compliance Form. All Applicants must complete a form to ensure that no approved applicant for HPTC credits has any outstanding liabilities with Department of Revenue. If any liabilities do exist they are not eligible for approval. Revenue is no longer accepting the paper version of the tax compliance form and it must be completed online at:
- Application Fee. All Applicants must pay a $100 application fee upon submission of the application. The fee, as published in the reauthorization legislation, is intended to be used by PHMC and DCED to offset the costs of the review of tax credit applications and awarding of tax credit certificates.
If PA SHPO and NPS has reviewed prior federal Part 1 and Part 2 applications:
- You must complete a DCED ESA Single application at https://www.esa.dced.state.pa.us and complete and upload the PHMC Part 1 and Part 2 application cover sheets to the ESA system. PDF versions of forms are attached.
- But you do not need to submit supplemental application materials (P1 and P2 narrative descriptions, photographs, architectural plans, etc…) as those on file with our office.
- On Part 1 form, the BHP Key Number is now the PA-SHARE Resource Number that can be located at https://share.phmc.pa.gov/pashare/landing. You can log in as a guest or your Keystone Login ID and use the SEARCH tab for RESOURCES.
PHMC Supplemental Application – Part 1
PHMC Supplemental Application – Part 2
If you have a new project with no prior review:
- You must submit a complete a DCED ESA Single application at https://www.esa.dced.state.pa.us and submit a complete PHMC Part 1 and Part 2 application with supplemental materials (P1 and P2 narrative descriptions, photographs, architectural plans, etc…) for review. If you intend to apply for both the federal and state programs, I strongly recommend that you submit your federal or PHMC Part 1 and 2 applications for review as soon as possible to help expedite your state review. PDF versions of forms are attached.
Please contact DCED 800-379-7448 or ra-dcedcs@pa.gov if you have questions on the application process.
