---
kind: "section"
citation: "54 U.S.C. § 302901"
title: "54"
title_heading: "National Park Service and Related Programs"
number: "302901"
heading: "Awarding of grants and availability of grant funds"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/54/302901"
units:
  - "Subtitle III — National Preservation Programs"
  - "Division A — Historic Preservation"
  - "Subdivision 2 — Historic Preservation Program"
  - "Chapter 3029 — Grants"
---

# §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](/usc/54/308101.md?p=1) in accordance with regulations and procedures prescribed by the [Secretary](/usc/54/308101.md?p=1).
- (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](/usc/26/1.md) et seq.).
- (c) **Availability.—** The [Secretary](/usc/54/308101.md?p=1) shall make funding available to individual States and the [National Trust](/usc/54/308702.md?p=1) as soon as practicable after execution of a grant agreement. For purposes of administration, grants to individual States and the [National Trust](/usc/54/308702.md?p=1) each shall be deemed to be one grant and shall be administered by the [Service](/usc/54/100102.md?p=4) as one grant.

## Source credit

(Pub. L. 113–287, § 3, Dec. 19, 2014, 128 Stat. 3202.)

## Notes

| Historical and Revision Notes |  |  |
| --- | --- | --- |
| Revised<br>Section | Source (U.S. Code) | Source (Statutes at Large) |
| 302901(a) | 16 U.S.C. 470b(a) (1st sentence paragraph (1)). | Pub. L. 89–665, title I, § 102(a) (1st sentence paragraph (1)), Oct. 15, 1966, 80 Stat. 916; Pub. L. 94–422, title II, § 201(1), Sept. 28, 1976, 90 Stat. 1319. |
| 302901(b) | 16 U.S.C. 470b(a) (last sentence). | Pub. L. 89–665, title I, § 102(a) (last sentence), as added Pub. L. 96–515, title II, § 202(b), Dec. 12, 1980, 94 Stat. 2993; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095. |
| 302901(c) | 16 U.S.C. 470b(d) (relating to availability). | Pub. L. 89–665, title I, § 102(d) (relating to availability), as added Pub. L. 102–575, title XL, § 4009(3), Oct. 30, 1992, 106 Stat. 4759. |

In subsection (b), the words “Notwithstanding any other provision of law” are omitted as unnecessary.