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Section 106 of the National Historic Preservation Act of 1966 (NHPA) requires Federal agencies to take into account the effects of their undertakings on historic properties, and give the Advisory Council on Historic Preservation (ACHP) a reasonable opportunity to comment.
Initiating the Section 106 review process begins with FHWA determining if a project has the potential to cause effects to historic properties. This determination is made by the Federal agency with no consultation with other parties.
Section 106 Goals To identify the effect an undertaking will have on historic properties or archaeological resources located within the Area of Potential Effect (APE). The staff of the Kentucky Heritage Council may consult with the agency, applicant, and consulting parties during its review of the project.
If a federal or federally-assisted project has the potential to affect historic properties, a Section 106 review will take place. Section 106 gives the ACHP, interested parties, and the public the chance to weigh in on these matters before a final decision is made.
Section 106 of the NHPA requires that each federal agency identify and assess the effects its actions may have on historic buildings. Under Section 106, each federal agency must consider public views and concerns about historic preservation issues when making final project decisions.
Major Certified Rehabilitation Tax Credit Prior to June 30, 2022, the Kentucky Heritage Council is authorized to award one major certified rehabilitation for a certified historic structure that meets specific requirements. The award allows a refundable and transferable tax credit against income tax and LLET.