16 Miss. Code. R. 3-5.5
Allowable expenditures include costs associated with the work undertaken on a structural component of a historic building such as walls, roofs, windows, floors as well as central air conditioning and heating systems, plumbing and plumbing fixtures, electrical wiring and lighting fixtures, elevators, and other components related to the operation or maintenance of the building. In addition, there are soft costs that qualify, such as architectural and engineering fees, site survey fees, development fees, and other construction-related costs. The tax credit does not apply to such costs as acquiring or furnishing the building, new additions, new building construction, or parking lots, sidewalks, landscaping, or other facilities related to the building. (Qualified rehabilitation expenditures are defined in Section 47(c)(2)(A) of the Internal Revenue Code of 1986, as amended.)
16 Miss. Code. R. 3-5.5