IN IN BRIEF BRIEF Restoration Redux The National Park Service reports steep declines in the use of tax incentives for historic preservation. Restoration activity totaled $2.4 billion in 1985. But it dropped to $927 million 1989. The Park Service attributes this decline to the Tax Reform Act of 1986. Housing continued to be the most important use for rehab credits. Since 1979, over 110,000 housing units have been rehabbed. More Frills in New Homes Builders expect to increase amenities in new homes, according to a recent survey. The frills include fireplaces, jacuzzis, and two-car garages, said 87% of the builders polled. Only 58% expected to build homes with more square footage. Building Activity Drops Building activity in 14 of the nation's top 20 housing markets dropped 3.9% from last year's