Federal Infrastructure Tax Credit

Legislation

2018

S. 2320, BUILD Act
Introduced January 18, 2018

 

2017

H.R. 3912, Move America Act of 2017
October 2, 2017

S. 1229, Move America Act, to amend the Internal Revenue Code of 1986 to provide for Move America bonds and Move America credits
May 25, 2017

Section-by-Section Summary

Walorski, Blumenauer, Fitzpatrick, Maloney Introduce Move America Act to Boost Infrastructure Investment: Bipartisan Legislation Strengthens Public-Private Partnerships to Repair and Rebuild America’s Aging Infrastructure
October 3, 2017

Hoeven Discusses the "Move America Act"
May 25, 2017

2016

 

2015

S. 1186, Move America Act of 2015
Introduced May 5, 2015

            Cosponsors    More information

 

Proposals

2018

Senate Democrats' Jobs & Infrastructure Plan for America's Workers, Returning the Republican Tax Giveaways for the Wealthy to the American People
March 7, 2018

Legislative Outline for Rebuilding Infrastructure in America
Feb. 12, 2018

Cover letter to Congress

Top-line summary

Fact sheet

Principles

FY 2019 Infrastructure Budget Fact Sheet

 

Research, Reports and Other Resources

Executive Order 13805: Establishing a Presidential Advisory Council on Infrastructure
July 19, 2017

Public-private partnerships (P3s) Defined
U.S. Department of Transportation Federal Highway Administration (FHWA)

2017

2017 Infrastructure Report Card
American Society of Civil Engineers
March 9, 2017

 

2016

Failure to Act: Closing the Infrastructure Investment Gap for America's Economic Future
American Society of Civil Engineers
May 10, 2016

Trump Versus Clinton on Infrastructure
Wilbur Ross and Peter Navarro
October 27, 2016

State Infrastructure Tax Credit Programs

Utah

Utah High Cost Infrastructure Tax Credit (HCITC)

One-page HCITC fact sheet  

Federal Infrastructure Tax Credit Working Group

About

The Federal Infrastructure Tax Credit Working Group was established to provide input on the design and implementation of the federal infrastructure tax credit. Using the group’s combined expertise in other tax credit and financing programs, the Federal Infrastructure Tax Credit Working Group seeks to ensure the credit is a successful financing component in addressing our nation’s infrastructure needs.  Each month, members of the group participate on a conference call.  Members provide input regarding pending action items as agreed to by members of the group.  

Current Projects

  • Monitoring legislative developments related to a potential federal infrastructure tax credit
  • Drafting a federal infrastructure tax credit working paper that analyzes potential design structures for a federal infrastructure tax credit
  • Analyzing the potential design of a federal infrastructure tax credit
  • Developing thought leadership pieces about the structure and policy issues related to a potential federal infrastructure tax credit
  •  

Membership

Learn more about becoming a member of the Novogradac Federal Infrastructure Tax Credit Working Group.

Public Input

The Novogradac Federal Infrastructure Tax Credit Working Group does consider input from non-members when drafting comment letters, recommended practices and other content.  To submit input on a federal infrastructure tax credit topic, contact cpas@novoco.com.