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Page 15 NEW STATE TAX CREDIT FOR NON-INCOME=PRODUCING HISTORIC STRUCTURES : APPLICATIONS , INSTRUCTIONS , AND GUIDELINES FOR MEETING REHABILITATION STANDARDS ARE AVAILABLE TO THE PUBLIC , TEMPORARY RULES IN EFFECT A precedent-setting state tax credit law went into effect on January. 1 , 1998 . It allows owners of non-income-producing certified historic structures--including owner-occupied personal residences--to claim a 30 percent state credit for qualified rehabilitation expenditures on their state income taxes . To be eligible for the credit , owners must spend at least twenty-five thousand dollars on qualifying rehabilitation expenses within a two-year period, and the State Historic Preservation Office (HPO) must approve the work as meeting the Secretary of the Interior 's Standards for Rehabilitation before any work begins . Only certified historic structures qualify for the credit . A certified historic structure is defined as a building that is listed in the National Register of Historic Places either individually or as a contributing element in a National Register or Certified Historic District . The HPO has developed easy-to-understand historic preservation certification applications , instructions for completing the applications , and Guidelines for Meeting Rehabilitation Standards . All of these aids to certification have been available since January 1 , 1998 . For HPO review and approval , owners must submit Part A —Description of Rehabilitation , Attachment I —Information for Determination of Significance for Properties within National Register or Certified Historic Districts, and Part B—Request for Final Certification . If changes are made to the project at any time after submission of Part A , application amendment sheets must be submitted before beginning work. In addition to the application forms , instructions and rehabilitation guidelines aret provided to anyone who requests an application . The item-by-item instructions explain how o complete each of the applications and how to label accompanying photographs or additional materials that may be required . The rehabilitation guidelines help clarify how the Secretary of the Interior 's Standards for Rehabilitation are applied and the types of work that generally do or do not meet the Standards. The guidelines address specific exterior and interior architectural features of a building, site work , floor-plan changes , new construction, and work on outbuildings . Following the application instructions and Guidelines for Meeting Rehabilitation Standards helps ensure that applications provide the necessary information for review and that projects are more likely to meet the Secretary 's Standards. Using federal rules for income-producing rehabilitation investment tax credit projects as a guide , HPO staff worked closely with the Rules Division of the Office of Administrative Hearings and the Rules Review Commission to prepare the temporary and permanent rules for the North Carolina Administrative Code . The new rules govern the the state historic preservation officer ' s certifications of historic structures and the rehabilitation of those structures respectively. The certifications are required for taxpayers to obtain the income tax credit . Copies of 'the rules were sent to state and local preservation organizations , as well as all preservation commissions , for public comment . The rules were unanimously approved by the