On December 22, 2017, Public Law No: 115-97 was signed and enacted, amending the Internal Revenue Code to reduce tax rates and modify policies, credits, and deductions for individuals and businesses. Section 13402 modifies the 20% Historic Rehabilitation Tax Credit, repeals the 10% Rehabilitation Tax Credit for non-historic buildings, and provides transition rules for both credits. These and other changes to the Internal Revenue Code may affect a taxpayer’s ability to use the 20% tax credit. See Public Law 115-97 for details.