Apache handlers allow you to control what Apache will do with certain file types. When Apache sees a file, it has an action built in for that file type, and will perform that action.
If you wish Apache to do a different action, you will need to make a handler to tell Apache to perform that action. For example, if you use a file type that requires a special service to run it, such as a file with server side includes that is not named with a .shtml extension, you need to tell Apache to treat these files differently.
To get regular html pages to handle php code, you need to add this line to your htaccess file. 
AddHandler application/x-httpd-php5 .html .htm 
It is highly recommended that you never allow html pages to automatically handle php or shtml, because this forces all of your html pages to be processed by the server first. Instead, please rename your files to .php or .shtml whenever possible.
System Mime Type defaults
Handler Code	File Extensions
application/x-hdf	hdf
application/vnd.wap.wbxml	wbxml
image/x-xbitmap	xbm
image/x-icon	ico
image/vnd.djvu	djvu djv
application/x-troff-me	me
application/perl	pl plx ppl perl pm
application/x-tcl	tcl
image/bmp	bmp
text/x-sql	sql
image/png	png
text/x-log	log
audio/x-realaudio	ra
application/x-latex	latex
application/x-director	dcr dir dxr
text/rtf	rtf
application/xhtml+xml	xhtml xht
application/vnd.ms-powerpoint	ppt
application/x-csh	csh
image/svg+xml	svg
application/x-troff-ms	ms
image/x-rgb	rgb
application/x-img	img
image/jpeg	jpeg jpg jpe
image/x-portable-pixmap	ppm
text/plain	asc txt
image/cgm	cgm
application/x-sh	sh
application/andrew-inset	ez
application/vnd.wap.wmlscriptc	wmlsc
text/x-registry	reg
video/vnd.mpegurl	mxu
image/ief	ief
audio/x-pn-realaudio	ram rm
image/x-xpixmap	xpm
video/mpeg	mpeg mpg mpe
text/tab-separated-values	tsv
application/rdf+xml	rdf
application/x-httpd-php	phtml php php3 php4 php5 php6
x-conference/x-cooltalk	ice
image/tiff	tiff tif
text/richtext	rtx
text/css	css
application/ruby	rb
application/x-wais-source	src
application/xml	xml xsl
application/voicexml+xml	vxml
image/x-portable-graymap	pgm
chemical/x-xyz	xyz
model/iges	igs iges
application/vnd.mif	mif
application/mathml+xml	mathml
application/x-ustar	ustar
application/x-troff-man	man
text/vbscript	vbs
text/calendar	ics ifb
chemical/x-pdb	pdb
application/smil	smi smil
application/srgs+xml	grxml
image/x-portable-anymap	pnm
application/x-shockwave-flash	swf
audio/mpeg	mpga mp2 mp3
video/x-sgi-movie	movie
application/cgi	cgi
application/x-cpio	cpio
application/x-javascript	js
text/x-setext	etx
audio/basic	au snd
text/sgml	sgml sgm
application/x-tar	tgz tar
application/vnd.mozilla.xul+xml	xul
application/x-futuresplash	spl
application/xslt+xml	xslt
model/mesh	msh mesh silo
application/mac-binhex40	hqx
text/vnd.wap.wml	wml
image/x-cmu-raster	ras
application/x-sv4cpio	sv4cpio
audio/x-aiff	aif aiff aifc
application/x-gtar	gtar
audio/x-ms-wax	wax
audio/x-ms-wma	wma
image/x-xwindowdump	xwd
application/x-cdlink	vcd
application/msword	doc
video/quicktime	qt mov
application/x-bcpio	bcpio
application/x-tex	tex
text/x-config	cnf conf
application/x-sv4crc	sv4crc
application/x-dvi	dvi
application/x-troff	t tr roff
audio/x-mpegurl	m3u
application/x-shar	shar
audio/mp4	a-latm m4p m4a mp4
application/pdf 	pdf 
application/mac-compactpro	cpt
application/vnd.wap.wmlc	wmlc
video/x-msvideo	avi
application/ogg	ogg
text/html	html htm shtml
image/gif	gif
audio/midi	mid midi kar
application/x-pkcs7-crl	crl 
application/x-chess-pgn	pgn
audio/x-pn-realaudio-plugin	rpm
application/srgs	gram
application/x-koan	skp skd skt skm
image/vnd.wap.wbmp	wbmp
application/x-netcdf	nc cdf
model/vrml	wrl vrml
application/x-httpd-php-source	phps
application/vnd.ms-excel	xls
application/postscript	ai eps ps
application/x-texinfo	texinfo texi
application/zip	zip
image/x-portable-bitmap	pbm
audio/x-wav	wav
application/x-x509-ca-cert	crt
application/oda	oda
application/xml-dtd	dtd
application/octet-stream	bin dms lha lzh exe class so dll iso dmg
text/vnd.wap.wmlscript	wmls
application/x-stuffit	sit
