# Rehabilitation Credit Allocated Over a 5-Year Period
> **IRS** · Final regulations. · Published 2020-09-18 · Effective 2020-09-18 · 85 FR 58266
## Document
- **Document number:** 2020-20671
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 85 FR 58266
- **CFR reference:** 26 CFR 1
- **Publication date:** 2020-09-18
- **Effective date:** 2020-09-18
- **Treasury docket:** TD 9915
## Abstract

This document contains final regulations concerning the rehabilitation credit, including rules to coordinate the new 5-year period over which the credit may be claimed with other special rules for investment credit property. These final regulations affect taxpayers that claim the rehabilitation credit.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2020/09/18/2020-20671/rehabilitation-credit-allocated-over-a-5-year-period)
---
*AI Analytics · CC0 1.0*