Certificate of Significance
The result of a process defined in 2124 of the U.S. Tax Reform Act of 1976 for investment tax credit projects; includes certification as a historic building due to being listed on the National Register of Historic Places (or eligible for listing), and certification of proposed rehabilitation work by the state historic preservation officer and the National Park Service as meeting the Secretary of the Interior’s Standards for Rehabilitation and Guidelines for Rehabilitating Historic Buildings; 75 percent of exterior walls must remain in their original position after the rehabilitation. See also certified historic structure. (Bucher, 1996)