Article 3L – Historic Tax Credits Investment Program

Article 3L replaced the historic rehabilitation tax credits generally available under Article 3D, which expired for qualified rehabilitation expenditures and rehabilitation expenses, incurred on or after January 1, 2015. This Article expires for qualified rehabilitation expenditures and expenses incurred on or after January 1, 2024. To claim a tax credit under Article 3L, qualified rehabilitation expenditures and expenses must be placed in service by January 1, 2032. 

Important: To claim a credit under Article 3L you must complete Form NC-Rehab and attach it to the front of Form D-400. You must also enter the total amount of tax credit for rehabilitating an income-producing historic structure or a nonincome-producing historic structure on Form D-400TC.

For additional information on Article 3L, see the Personal Taxes Division Bulletins.