Skip to main content
OCC Flag

An official website of the United States government

March 2025

Historic Tax Credits: Bringing New Life to Older Communities

This publication is part of:

Collection: Community Developments Insights

Summary

The Historic Tax Credit (HTC) is an important tool in revitalizing Main Street and expanding the supply of affordable housing. This Insights report describes how the HTC program works, including alternative transaction structures, and outlines key regulatory considerations for banks participating in the program.