Federal Historic Preservation Tax Incentives program in California
E137806
federal tax credit program
historic preservation tax incentive program
state-administered federal program
The Federal Historic Preservation Tax Incentives program in California is a state-administered initiative that offers federal tax credits to encourage the rehabilitation and preservation of certified historic buildings.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Federal Historic Preservation Tax Incentives program in California canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T1206507 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Federal Historic Preservation Tax Incentives program in California Context triple: [California Office of Historic Preservation, administers, Federal Historic Preservation Tax Incentives program in California]
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A.
National Historic Preservation Act Amendments of 1992
The National Historic Preservation Act Amendments of 1992 are U.S. federal legislative updates that strengthened and expanded the nation’s historic preservation program, including greater roles for Native American tribes and enhanced protection for cultural resources.
-
B.
National Historic Preservation Act Amendments of 1980
The National Historic Preservation Act Amendments of 1980 are U.S. federal legislative changes that refined and expanded the nation’s historic preservation program, including the roles of federal, state, and local entities in protecting cultural and historic resources.
-
C.
Historic Preservation Fund grants
Historic Preservation Fund grants are U.S. federal financial awards that support the preservation and protection of significant historic and cultural resources, particularly through programs such as Tribal and State Historic Preservation Offices.
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D.
National Historic Landmarks in California
National Historic Landmarks in California are historically significant sites across the state recognized by the U.S. government for their exceptional value in illustrating or interpreting the heritage of the United States.
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E.
New Markets Tax Credit Program
The New Markets Tax Credit Program is a U.S. federal initiative that incentivizes private investment in low-income communities by offering tax credits to investors in qualified community development projects.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Federal Historic Preservation Tax Incentives program in California Target entity description: The Federal Historic Preservation Tax Incentives program in California is a state-administered initiative that offers federal tax credits to encourage the rehabilitation and preservation of certified historic buildings.
-
A.
National Historic Preservation Act Amendments of 1992
The National Historic Preservation Act Amendments of 1992 are U.S. federal legislative updates that strengthened and expanded the nation’s historic preservation program, including greater roles for Native American tribes and enhanced protection for cultural resources.
-
B.
National Historic Preservation Act Amendments of 1980
The National Historic Preservation Act Amendments of 1980 are U.S. federal legislative changes that refined and expanded the nation’s historic preservation program, including the roles of federal, state, and local entities in protecting cultural and historic resources.
-
C.
Historic Preservation Fund grants
Historic Preservation Fund grants are U.S. federal financial awards that support the preservation and protection of significant historic and cultural resources, particularly through programs such as Tribal and State Historic Preservation Offices.
-
D.
National Historic Landmarks in California
National Historic Landmarks in California are historically significant sites across the state recognized by the U.S. government for their exceptional value in illustrating or interpreting the heritage of the United States.
-
E.
New Markets Tax Credit Program
The New Markets Tax Credit Program is a U.S. federal initiative that incentivizes private investment in low-income communities by offering tax credits to investors in qualified community development projects.
- F. None of above. chosen
Statements (39)
| Predicate | Object |
|---|---|
| instanceOf |
federal tax credit program
ⓘ
historic preservation tax incentive program ⓘ state-administered federal program ⓘ |
| administeredBy | California Office of Historic Preservation ⓘ |
| appliesInJurisdiction |
California, United States
ⓘ
surface form:
California
|
| appliesTo |
certified historic structures
ⓘ
income-producing historic buildings ⓘ |
| beneficiary |
developers rehabilitating historic income-producing properties in California
ⓘ
owners of certified historic commercial buildings in California ⓘ |
| benefitType | tax credit against federal income tax ⓘ |
| coordinatedWith |
Internal Revenue Service
ⓘ
National Park Service ⓘ |
| country |
United States of America
ⓘ
surface form:
United States
|
| eligibilityCriterion |
building must be listed in or contribute to a registered historic district
ⓘ
rehabilitation must be substantial investment ⓘ |
| focusesOn |
preservation of historic building fabric
ⓘ
retention of historic architectural features ⓘ |
| geographicScope |
California, United States
ⓘ
surface form:
State of California
|
| implementedThrough | partnership between state historic preservation office and National Park Service ⓘ |
| legalBasis | federal Internal Revenue Code provisions on rehabilitation tax credits ⓘ |
| monitoredBy |
National Park Service
ⓘ
surface form:
National Park Service Technical Preservation Services
|
| offers | federal income tax credit ⓘ |
| policyGoal |
preserve historic character of California communities
ⓘ
stimulate private investment in historic properties ⓘ |
| purpose |
encourage rehabilitation of historic buildings
ⓘ
promote preservation of certified historic structures ⓘ |
| relatedTo |
California Register of Historical Resources
ⓘ
National Register of Historic Places ⓘ |
| requires |
application review by California Office of Historic Preservation
ⓘ
certified rehabilitation ⓘ compliance with Secretary of the Interior’s Standards for Rehabilitation ⓘ final certification by National Park Service ⓘ |
| sector |
historic preservation
ⓘ
real estate rehabilitation ⓘ |
| supports |
adaptive reuse of historic buildings
ⓘ
economic revitalization of historic areas ⓘ |
| targetAudience |
long-term lessees of historic buildings
ⓘ
private property owners ⓘ |
| typeOfIncentive | federal rehabilitation tax credit ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Federal Historic Preservation Tax Incentives program in California Description of subject: The Federal Historic Preservation Tax Incentives program in California is a state-administered initiative that offers federal tax credits to encourage the rehabilitation and preservation of certified historic buildings.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.
California Office of Historic Preservation
→
administers
→
Federal Historic Preservation Tax Incentives program in California
ⓘ