Tax Policy and Administration: Historic Preservation Tax Incentives

Pursuant to a congressional request, GAO provided information on nationwide historic preservation activities, including its analyses of: (1) Internal Revenue Service (IRS) statistics of income data on qualified rehabilitation expenditures in 1982 and 1983; and (2) National Park Service (NPS) statistics on certified historic structure rehabilitations for fiscal years (FY) 1977 through 1985.