{"status":200,"message":"Success","data":{"id":"8ea8f614-6b90-5706-b2f6-db60eba86d11","title":"State Commercial Tax Credit Program for Historic Buildings","identifiers":{"systemId":{"registry":{"code":"opp:opengrants:system","url":"https://opengrants.io/common-grants/registries/opp-opengrants-system.json"},"id":"6956d560-278d-4652-90b0-742b4daaca4e"},"otherIds":{"opp:opengrants:program":{"registry":{"code":"opp:opengrants:program","url":"https://opengrants.io/common-grants/registries/opp-opengrants-program.json"},"id":"la:dhp-state-commercial-tax-credit-program"}}},"status":{"value":"custom","customValue":"Confirm with agency","description":"Varies — check official page"},"description":"The State Commercial Tax Credit Program gives a Louisiana income tax credit for rehabilitating income-producing historic buildings in Downtown Development Districts, certified Cultural Districts, National Register historic districts, or individually listed on the National Register. The credit is 25% of qualified rehabilitation expenses incurred after January 1, 2023, or 35% for properties in Rural areas; credits are transferable and may be carried forward up to five years. The Division of Historic Preservation reviews the work against the Secretary of the Interior's Standards and the Louisiana Department of Revenue reviews project costs.","funding":{"details":"25% of qualified rehabilitation expenses (35% in Rural areas); owners may earn up to $5 million in credits per district per year","totalAmountAvailable":{"amount":"85000000.00","currency":"USD"}},"funders":{"primary":{"id":"2b42d7ef-c131-5ea8-b171-454f15080ae1","name":"Louisiana Division of Historic Preservation","identifiers":{"otherIds":{"org:opengrants:funder":{"registry":{"code":"org:opengrants:funder","url":"https://opengrants.io/common-grants/registries/org-opengrants-funder.json"},"id":"ac53e58c-2064-43f3-bf85-5299a24b079d","allIds":[{"id":"ac53e58c-2064-43f3-bf85-5299a24b079d","status":"active"}]},"org:us:la:agency":{"registry":{"code":"org:us:la:agency","url":"https://opengrants.io/common-grants/registries/org-us-la-agency.json"},"id":"DHP"}}}}},"keyDates":{"otherDates":{"cycle":{"name":"Application cycle","eventType":"other","details":"Ongoing; applications are reviewed as received, Part 2 applications are subject to the annual reservation cap, and the program sunsets December 31, 2028"}}},"acceptedApplicantTypes":[{"value":"for_profit_small_business","description":"Business"},{"value":"for_profit_not_small_business","description":"Business"},{"value":"individual","description":"Individual"}],"source":"https://www.crt.state.la.us/cultural-development/historic-preservation/tax-incentives/state-commercial-tax-credit/index","customFields":{"contactInfo":{"name":"contactInfo","fieldType":"object","value":{"phone":"(225) 342-8200"},"description":"Program contact","schema":"https://commongrants.org/custom-fields/contactInfo"},"eligibilityCriteria":{"name":"eligibilityCriteria","fieldType":"object","value":{"details":"Owners (or qualifying long-term lessees) of depreciable, income-producing buildings at least 50 years old (or individually National Register listed) that are contributing elements in an eligible district or individually listed; qualified rehabilitation expenses must exceed $10,000 and the work must meet the Secretary of the Interior's Standards for Rehabilitation. Owners of income-producing (commercial, industrial or rental-residential) historic buildings, and long-term lessees in certain circumstances; fully owner-occupied homes do not qualify."},"description":"Who is eligible, in the funder's words","schema":"https://commongrants.org/custom-fields/eligibilityCriteria"},"additionalInfo":{"name":"additionalInfo","fieldType":"object","value":{"url":"https://www.crt.state.la.us/cultural-development/historic-preservation/","description":"Louisiana Division of Historic Preservation grants page"},"description":"Where the agency publishes its programs","schema":"https://commongrants.org/custom-fields/additionalInfo"},"fundingInstrument":{"name":"fundingInstrument","fieldType":"string","value":"tax credit","description":"grant, loan, grant+loan, tax credit, rebate, in-kind or other","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"fundingSource":{"name":"fundingSource","fieldType":"string","value":"State","description":"State, Federal, Federal and State, or Other","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"lastSyncedAt":{"name":"lastSyncedAt","fieldType":"string","value":"2026-11-04T07:04:55Z","description":"When the OpenGrants record data behind this opportunity was last refreshed (UTC)","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"stateCode":{"name":"stateCode","fieldType":"string","value":"LA","description":"USPS code of the state whose agency offers this funding","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"agencyKey":{"name":"agencyKey","fieldType":"string","value":"dhp","description":"Portal key of the administering agency","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"agencyAbbrev":{"name":"agencyAbbrev","fieldType":"string","value":"DHP","description":"Administering agency abbreviation","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"agencyUrl":{"name":"agencyUrl","fieldType":"string","value":"https://www.crt.state.la.us/cultural-development/historic-preservation/","description":"Administering agency website","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"categories":{"name":"categories","fieldType":"array","value":["Housing, Community and Economic Development"],"description":"Portal categories","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"applicantTypes":{"name":"applicantTypes","fieldType":"array","value":["Business","Individual"],"description":"Portal applicant types","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"applicantTypesNotes":{"name":"applicantTypesNotes","fieldType":"string","value":"Owners of income-producing (commercial, industrial or rental-residential) historic buildings, and long-term lessees in certain circumstances; fully owner-occupied homes do not qualify.","description":"Notes on who may apply","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"estimatedAmounts":{"name":"estimatedAmounts","fieldType":"string","value":"25% of qualified rehabilitation expenses (35% in Rural areas); owners may earn up to $5 million in credits per district per year","description":"Estimated award amounts, as published","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"howToApply":{"name":"howToApply","fieldType":"string","value":"Direct application: submit Part 1 (certification of contributing status), Part 2 (proposed work) and Part 3 (request for certification of completed work) to the Division of Historic Preservation digitally through the Google Form upload link on the official page (a free Google account is required) or on a mailed USB drive before the project is completed; fees are invoiced on receipt, and the credit is then claimed with the Louisiana Department of Revenue.","description":"How to apply","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"statutoryAuthority":{"name":"statutoryAuthority","fieldType":"string","value":"La. R.S. 47:6019","description":"Statute or rule authorizing the program","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"cycle":{"name":"cycle","fieldType":"string","value":"Ongoing; applications are reviewed as received, Part 2 applications are subject to the annual reservation cap, and the program sunsets December 31, 2028","description":"Application cycle pattern","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"nextDeadlineDisplay":{"name":"nextDeadlineDisplay","fieldType":"string","value":"Varies — check official page","description":"What the portal shows as the next deadline","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"deadlineSource":{"name":"deadlineSource","fieldType":"string","value":"record-live","description":"editorial, record or cycle","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"stringsAttached":{"name":"stringsAttached","fieldType":"string","value":"No credit is allowed for work completed before the application is submitted, and work done before Part 2 approval is at the owner's risk. Application fees are due on Part 2 and Part 3, Part 2 reservations count against an $85 million annual statewide cap (for Part 2s received on or after January 1, 2025), the Department of Revenue makes the final determination of qualifying costs, and the program sunsets December 31, 2028.","description":"The catch: match, reporting, restrictions","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"applicantTip":{"name":"applicantTip","fieldType":"string","value":"Digital applications must follow the NPS electronic submission standards and the State file-naming conventions, or they are returned for correction; review the application checklist before uploading.","description":"A non-obvious, actionable tip","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"programSlug":{"name":"programSlug","fieldType":"string","value":"dhp-state-commercial-tax-credit-program","description":"Stable program slug within the portal","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"programUrl":{"name":"programUrl","fieldType":"string","value":"https://opengrants.io/grants-in-louisiana/#p-dhp-state-commercial-tax-credit-program","description":"Program card on the portal page","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"opengrantsListingUrl":{"name":"opengrantsListingUrl","fieldType":"string","value":"https://www.crt.state.la.us/cultural-development/historic-preservation/tax-incentives/state-commercial-tax-credit/index","description":"Listing URL on the bound OpenGrants record","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"bindingMode":{"name":"bindingMode","fieldType":"string","value":"record","description":"record, upstream, pending-import or none","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"verifiedOn":{"name":"verifiedOn","fieldType":"string","value":"2026-11-04","description":"Date the official page was last checked","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"cardStatus":{"name":"cardStatus","fieldType":"string","value":"published","description":"published, needs_review or retired","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"}},"createdAt":"2026-11-04T05:37:50.65791+00:00","lastModifiedAt":"2026-11-09T12:41:09Z","competitions":[],"awards":[]}}