A bill to amend the Internal Revenue Code of 1954 to allow an income tax credit for the costs of maintaining the exterior appearance and structural soundness of certain historic buildings and structures.

Allows an income tax credit under the Internal Revenue Code for the costs of maintaining the exterior appearance and structural soundness of historic buildings and structures listed in the National Register of Historic Places.

Authorizes the Secretary of the Treasury or his delegate to prescribe such regulations as may be necessary to carry out the provisions of this Act.