This series consists of files created during the application process for tax credits for rehabilitation projects on structures listed on the National Register of Historic Places. The files contain the the initial application, correspondence, photographs, plans and drawings, and other material collected in reviewing and inspecting work applied for a 25% federal tax credit. The applications are sent to the National Park Service, Dept. of the Interior, which has the final authority for approval or disapproval. Projects are reviewed when completed to vertify the work. The National Park Service re-reviews the proposal and gives a final approval or disapproval of the project. When the project is completed the file is closed. Tax Act Part 1 files are created and maintained by the Survey and Registration Division of the Ala. Historical Commission.
