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WI

Historic Preservation Tax Credit — Restaurant Rehabilitation in Historic Buildings

State income tax credit equal to 20% of qualified rehabilitation expenditures for restaurants and food service operators rehabilitating certified historic income-producing buildings.

About this program

Visit the program website for full details.

Eligibility

Owners of certified historic income-producing buildings including restaurants, bed-and-breakfast establishments, and other food service businesses listed in the National Register of Historic Places or a registered historic district.

Requirements

  • Building must be a certified historic structure in the National Register of Historic Places or a registered historic district
  • Building must be income-producing (restaurant, food service, etc.)
  • Minimum rehabilitation expenditures of $50,000