The document discusses the economic and community benefits of historic preservation and Maine's historic preservation tax credit program. It notes that since 2008, 37 privately developed projects have been completed or are under construction using the tax credits, representing $200 million in total construction costs. It outlines the approval process for the state and federal rehabilitation tax credits and what costs are eligible or disallowed. It also explains how tax credits can be syndicated to raise equity for projects and how they help fill financing gaps.