§ 302901. Awarding of grants and availability of grant funds
(a) In General.—No grant may be made under this division unless application for the grant is submitted to the Secretary in accordance with regulations and procedures prescribed by the Secretary.
(b) Grant Not Treated as Taxable Income.—No grant made pursuant to this division shall be treated as taxable income for purposes of the Internal Revenue Code of 1986 (26 U.S.C. 1 et seq.).
(c) Availability.—The Secretary shall make funding available to individual States and the National Trust as soon as practicable after execution of a grant agreement. For purposes of administration, grants to individual States and the National Trust each shall be deemed to be one grant and shall be administered by the Service as one grant.
§ 302902. Grants to States
(a) In General.—The Secretary shall administer a program of matching grants to the States for the purposes of carrying out this division.
(b) Conditions.—
- (1) In general.—No grant may be made under this division—
- (A) unless the application is in accordance with the comprehensive statewide historic preservation plan that has been approved by the Secretary after considering its relationship to the comprehensive statewide outdoor recreation plan prepared pursuant to chapter 2003 of this title;
- (B) unless the grantee has agreed to make reports, in such form and containing such information, as the Secretary may from time to time require;
- (C) unless the grantee has agreed to assume, after completion of the project, the total cost of the continued maintenance, repair, and administration of the property in a manner satisfactory to the Secretary; or
- (D) until the grantee has complied with such further terms and conditions as the Secretary may consider necessary or advisable.
- (2) Waiver.—The Secretary may waive the requirements of subparagraphs (A) and (C) of paragraph (1) for any grant under this division to the National Trust.
- (3) Amount limitation.—
- (A) In general.—No grant may be made under this division for more than 60 percent of the aggregate costs of carrying out projects and programs under the administrative control of the State Historic Preservation Officer as specified in section 302303 of this title in any one fiscal year.
- (B) Source of state share of costs.—Except as permitted by other law, the State share of the costs referred to in subparagraph (A) shall be contributed by non-Federal sources.
- (4) Restriction on Use of Real Property To Meet Non-Federal Share of Cost of Project.—No State shall be permitted to utilize the value of real property obtained before October 15, 1966, in meeting the non-Federal share of the cost of a project for which a grant is made under this division.
(c) Apportionment of Grant Amounts.—
