Federal Infrastructure Tax Credit

Legislation

2019

Move America Act of 2019
Introduced February 28, 2019

Reps. Blumenauer and Walorski Introduce Bill to Invest in Transportation and Water Infrastructure
March 5, 2019

Senate Version

Overview

Section-by-Section Summary

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

Hearings

2020

“Paving the Way for Funding and Financing Infrastructure Investments”
House Ways and Means Committee
January 29, 2020

Testimony of Joung Lee, Director of Policy and Government Relations, American Association of State Highway and Transportation Officials
January 29, 2020

Testimony of Dr. Philip Fischer Founder, eBooleant Consulting LLC, and Former Head of Fixed Income and Municipal Bond Strategy, Global Banking & Markets, Bank of America Merrill Lynch
January 29, 2020

Testimony of Laura L. Canter, Executive Vice President and Division Director of the Finance Programs Division, Massachusetts Development Finance Agency
January 29, 2020

Testimony of Diane Gutierrez-Scaccetti, Commissioner, New Jersey Department of Transportation
January 29, 2020

Testimony of DJ Gribbin, Founder, Madrus LLC
January 29, 2020

The A Call To Invest in Our Neighborhoods (ACTION) Campaign Statement in Response to the House Ways and Means Committee Hearing on “Paving the Way for Funding and Financing Infrastructure Investments”
​January 27, 2020

Proposals

2020

White House Budget Fact Sheet: Historic Investment in America's Infrastructure
Feb. 10, 2020

House Democrats’ Moving Forward Infrastructure Framework
The House Committee on Transportation and Infrastructure
January 29, 2020

2019

Infrastructure Working Group Letter to Congress
February 6, 2019

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

2020

JCX-2-20, Overview of Selected Provisions and Options Relating to Funding and Financing Infrastructure Investments
January 29, 2020

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

2017

Executive Order 13805: Establishing a Presidential Advisory Council on Infrastructure
July 19, 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 [email protected].