The Michigan Strategic Fund has adopted procedures for taxpayers to request certain certifications to receive the State Historic Tax Credit (HTC). Administrative rules R206.201 to R206.249 cover receiving certifications for historic significance, a rehabilitation plan or the completed rehabilitation of a historic resource. The rules became effective March 17. Michigan’s HTC is for 25 percent of qualified rehabilitation expenditures with a $5 million statewide cap. It was reinstated at the end of 2020.