Urban Policy in Disguise: A History of the Federal Historic Rehabilitation Tax Credit

Stephanie Ryberg-Webster

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Urban Policy in Disguise: A History of the Federal Historic Rehabilitation Tax Credit

机译：变相的城市政策：联邦历史修复税收抵免的历史

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In 1976, the federal government adopted tax incentives to engage the private sector in the preservation and rehabilitation of historic buildings. This article examines the development and evolution of federal tax policy related to historic preservation, focusing on four major pieces of legislation: the Tax Reform Act of 1976, the Revenue Act of 1978, the Economic Recovery Tax Act of 1981, and the Tax Reform Act of 1986. From the outset, the motivations behind federal tax incentives for preservation were as much about urban revitalization, as they were about preserving historic resources. Furthermore, the history of federal preservation tax incentives, which often benefited from bipartisan support, sheds light on current debates about amending, enhancing, or eliminating the current historic rehabilitation tax credit.

机译：1976年，联邦政府采取税收优惠政策，促使私营部门参与历史建筑的保护和修复。本文考察了与历史保护相关的联邦税收政策的发展和演变，重点关注四大立法：1976年的《税收改革法》，1978年的《税收法》，1981年的《经济复苏税法》和《税收改革法》 1986年起生效。从一开始，联邦税收激励措施进行保护的动机与城市振兴一样，与保存历史资源同样重要。此外，联邦保护税激励政策的历史通常得益于两党的支持，这为当前有关修改，增强或消除当前历史性的恢复税收抵免的辩论提供了启示。

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《Journal of Planning History》 |2015年第3期|204-223|共20页
作者
Stephanie Ryberg-Webster;
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作者单位

Levin College of Urban Affairs, Cleveland State University, 2121 Euclid Avenue, UR 222, Cleveland, OH 44115, USA;

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原文格式 PDF
正文语种 eng
中图分类
关键词
historic preservation; federal tax policy; urban revitalization;

机译：历史保护;联邦税收政策;城市振兴;

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1. Beyond the Federal Historic Tax Credit: State Historic Tax Credits and Historic Properties Redevelopment Funds [J] . Sara K. Hayden Real Estate Review . 2018,第1期

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2. THE LANDSCAPE OF URBAN PRESERVATION: A SPATIAL ANALYSIS OF FEDERAL REHABILITATION TAX CREDITS IN RICHMOND, VIRGINIA [J] . Ryberg-Webster Stephanie Journal of urban affairs . 2015,第4期

机译：城市保护的景观-弗吉尼亚里士满联邦复兴税收信用的空间分析。
3. Federal Tax Credits to Preserve Historic Resources [J] . Richard F. Friedman Planning . 2016,第6期

机译：联邦税收抵免以保存历史资源
4. FEDERAL TAX DEDUCTIONS CREDITS [C] . Arthur D. Goessel World Energy Engineering Congress . 2016

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5. The mills bill: An economic impact study of the North Carolina State historic mill rehabilitation tax credit. [D] . Morton, Erin Elizabeth. 2014

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6. Non-refundable Tax Credits Are an Inequitable Policy Instrument for Promoting Physical Activity Among Canadian Children [O] . John C. Spence, Nicholas L. Holt, Christopher J. Sprysak, 2012

机译：不可退还的税收抵免是在加拿大儿童中促进体育锻炼的不平等政策工具
7. Buenker, John D.; Greenfield, G.M.; and Murin, W.J. Urban History: A Guide to Information Sources. Volume 9 in the American Government and History Information Guide Series. Detroit: Gale Research Company, 1981. Pp. xv, 448. Annotations; addendum; author, title and subject indexes. $38.00 Murphy, Thomas P. Urban Law: A Guide to Information Sources. Volume II in the Urban Studies Information Guide Series. Detroit: Gale Research Company, 1980. Pp. xxv, 320. Annotations; author, title and subject indexes. $38.00 Markowitz, Arnold L. Historic Preservation: A Guide to Information Sources. Volume 13 in the Art and Architecture Information Guide Series. Detroit: Gale Research Company, 1980. Pp. xvi, 279. Annotations: appendix; author, organization, title and subject indexes. $38.00 Murin, W.J.; Greenfield, G.M.; and Buenker, John D. Public Policy: A Guide to Information Sources. Volume 13 in the American Government and History Information Guide Series. Detroit: Gale Research Company, 1981. Pp. ix, 283. Annotations; addendum; author and subject indexes. $38.00 Smith, Dwight L. The American and Canadian West; A Bibliography. Clio Bibliography Series No. 6. Santa Barbara, Calif.: American Bibliography Center-Clio Press, 1979. Pp. xi, 558. Annotations; list of periodicals consulted; author and subject indexes. $69.00 [O] . Artibise , Alan F. J. 1982

机译：Buenker，John D。; Greenfield，G.m。;和murin，W.J。城市历史：信息来源指南。美国政府和历史信息指南系列第9卷。底特律：盖尔研究公司，1981年.pp。 xv，448。注释;附录;作者，标题和主题索引。 $ 38.00 murphy，Thomas p. Urban Law：信息来源指南。 “城市研究信息指南”系列第二卷。底特律：盖尔研究公司，1980年.pp。 xxv，320。注释;作者，标题和主题索引。 $ 38.00 markowitz，arnold L.历史保护：信息来源指南。 “艺术与建筑信息指南系列”第13卷。底特律：盖尔研究公司，1980年.pp。 xvi，279。注释：附录;作者，组织，职称和主题索引。 $ 38.00 murin，W.J。; Greenfield，G.m。;和布埃克，约翰D.公共政策：信息来源指南。美国政府和历史信息指南系列第13卷。底特律：盖尔研究公司，1981年.pp。 ix，283。注释;附录;作者和主题索引。 $ 38.00 smith，Dwight L.美国和加拿大西部;参考书目。 Clio参考书目系列第6号。加利福尼亚州圣巴巴拉市：美国参考书目中心 - 克里奥出版社，1979年.pp。 xi，558。注释;咨询的期刊清单;作者和主题索引。 $ 69.00

Urban Policy in Disguise: A History of the Federal Historic Rehabilitation Tax Credit

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