The following expenditures qualify for the 20% minimum investment of the fair market value of the building to be rehabilitated.

Roof – roofing, flashing, roof deck, roof structure, dormers, vents, chimneys

Exterior walls – repairing brick or stone masonry, repointing mortar joints, patching stucco, repairing, patching, or replacing historic wood or metal features, painting

Windows and doors – repairing existing windows, new sash where missing or too deteriorated to repair, hood mold, sills, shutters, exterior door and window frames, exterior doors, sidelights, transoms

Porches – roof, flashing, deck, structure, columns, posts, railings, flooring, floor structure, foundation

Foundations – repairing brick or stone masonry, repointing mortar joints, patching stucco

Exterior Restoration – removal of later features and new work duplicating missing historic features

Repair and stabilization of historic structural systems – structural repair and stabilization of all historic structural elements exclusive of interior finish materials (interior finish materials are not included – except plaster, see below)

Restoration of historic plaster – work done on historic plaster, including repair of historic plaster, new plaster where it was a documented historic finish, use of wood or metal lath, documented decorative or flat plaster features

Energy efficiency measures except insulation in frame walls – insulation in the attic or crawlspace, interior or exterior storm windows, storm doors, weather-stripping

Repairs or rehabilitation of heating, air-conditioning, or ventilating systems – repairs to existing or installation of new HVAC systems, installing flue liners in historic chimneys

Repairs or rehabilitation of electrical or plumbing systems exclusive of new electrical appliances and electrical or plumbing fixtures – repairs to existing or installation of new electrical service from the point of supply by the utility to the outlets or junction boxes for fixtures, repairs to existing or installation of new plumbing system from the supply at the water meter (or at the supply side of the pump for a well) to the fixtures and on the sanitary sewer system from the fixture to the sewer or septic tank (excluding the tank and drainfield), repairs to existing historic electrical and plumbing fixtures

Architectural and engineering fees

Work on historic outbuildings

An addition to the existing building

Interior alterations – floor plan changes

Changes in the kitchen

Changes in the bathroom(s)

Interior painting, wallpaper, other decorative finishes

Removal or alteration of significant historic features – crown molding, picture rail, beaded board, chair rail, wainscot, baseboard, wood floor, tile floor, stairs, door trim, window trim, transoms,  historic hardware,

New building on the site

Work on non-historic outbuildings

Site work – grading

Landscaping – plantings

Fences, other non-planting landscape features