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Small Commercial Tax Credit

NOTICE — Changes to Small Commercial Revitalization Tax Credit

HB0027/SB289 was passed by both the House and Senate Chambers and signed into law by Governor Hogan with an effective date of July 1, 2022. Please note the following changes:

  • The bill establishes a new Trust Account for Small Commercial projects within the Reserve Fund which will receive an appropriation of $2,000,000 annually for each of the fiscal years 2024-2031. The Small Commercial program will officially reopen July 1, 2023.

If you have any questions about these legislative changes, please contact Kate Jaffe at

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The Maryland Historical Trust will accept applications for small commercial projects on a first-come, first-served rolling basis until the program cap of $4 million has been reached. Eligible projects may earn a state income tax credit equal to 20 percent of qualified rehabilitation expenditures.

Small commercial rehabilitations are defined as projects that do not exceed $500,000 in total qualified rehabilitation expenses. The credit is capped at $50,000 in a 24-month period and must have a minimum of $5,000 of eligible expenses to qualify. Projects in a qualified Opportunity Zone may be eligible for additional tax credits.

The state small commercial tax credit may be used with federal and local historic tax credits. Federal applications are reviewed by MHT in coordination with the National Park Service and should be submitted simultaneously for a streamlined review. MHT review is independent of local review and may not be waived or substituted for local approval. Please contact your county or municipality for more information about local tax credits.

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Application Process

Please read the Small Commercial Application Instructions and all supporting materials prior to filling out the application. To download and fill out the actual forms, please read the instructions below.

Downloading fillable PDF application forms

These forms work best with Acrobat Reader 10 and above.

Open the forms in the Adobe Acrobat Reader (third-party PDF readers may not work).

Application Forms

  • Part 1 certifies that a building is a certified historic structure
  • Part 2 certifies that the proposed project meets the requirements of the program
  • Part 3 certifies that the completed project meets the requirements of the program

Associated Forms

Applications will be accepted on a rolling basis until the program appropriation cap is reached.


To be eligible for the tax credit, a building must be at least one of the following:

  • Be primarily income-producing
  • Be rehabilitated as part of a development project to be sold to a homeowner
  • Meet the "Targeted Project" criteria as an agricultural building or post-WWII building


  • Be a certified historic structure, defined as having at least one of the following designations:
    • Individually listed in the National Register of Historic Places
    • A contributing resource within a National Register Historic District
    • A locally designated structure or contributing resource ​within a local historic district that MHT determines to be eligible for the National Register
    • Located within and certified as contributing to the significance of a certified heritage area

Eligible Work


All aspects of the project and application must be reviewed and approved by MHT prior to commencing work and meet the Secretary of the Interior’s Standards for Rehabilitation.

The tax credit may be used for projects that return a structure to a state of utility through repair or alteration, making possible an efficient use while preserving portions and features of the structure, site and environment that are historically, architecturally or culturally significant.

Examples of eligible projects include, but are not limited to:

  • Roof repair and replacement
  • Chimney repair and lining
  • Window restoration
  • New storm doors/windows
  • Masonry repointing
  • Floor refinishing
  • Structural repairs
  • Plumbing, electrical and mechanical systems
  • Architectural/ Engineering/ Consulting fees
  • Tool/equipment rental
  • Repair of historic outbuildings

Examples of ineligible projects include, but are not limited to:

  • Landscaping
  • Sidewalks, patios, driveways
  • Non-historic outbuildings
  • Appliances
  • New construction
  • Carpeting over historic flooring
  • Curtains, blinds, rugs or other interior décor
  • Tool/Equipment purchases
  • Work that is primarily remodeling in nature
  • Pest control, chimney cleaning, drain cleaning, etc.

If you have questions about the application process or eligible expenses, please contact tax credit staff.

  • Dana Marks Halpert, Preservation Officer, Preservation Financial Incentives, at 410-697-9551
  • Kate Jaffe, Administrator, Preservation Financial Incentives, at 410-697-9537