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Novogradac Journal of Tax Credits Volume 11 Issue 4
Abridged version of the April 2020 issue of the Novogradac Journal of Tax Credits. For more content, please subscribe to the Journal.
When the opportunity zones (OZ) provisions (Sections 1400Z-1 and 1400Z-2 of the Internal Revenue Code) became law as part of 2017 tax reform, there was a lot of concern that the new tax break would not be particularly beneficial to the development of renewable energy projects.
Question: As competition for finding and procuring allocation continues to increase in the new markets tax credit (NMTC) space, what should project sponsors know about the kinds of investments that attract community development entities (CDEs)?
The final opportunity zones (OZ) regulations released at the end of 2019 by Treasury and the IRS were what most fund managers expected based on the first and second tranche of proposed regulations that came out in 2018 and in early 2019, but some QOF managers still have a few questions.
In the two-plus years since enactment of the opportunity zones (OZ) incentive, much attention is on how OZ investment can be used to address the affordable housing crisis plaguing the nation.
The Novogradac Opportunity Funds Listing is a resource of and for investors in opportunity zones (OZs).
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Historic tax credit (HTC) announcements related to COVID-19 will be posted to www.novoco.com/coronavirus.
Community Development Financial Institutions (CDFI) Fund announcements related to COVID-19 are available at www.novoco.com/coronavirus.
Renewable energy tax credit announcements related to COVID-19 are available at www.novoco.com/coronavirus.
U.S. Department of Housing and Urban Development (HUD) guidance, legislation, advocacy and other resources related to COVID-19 are available at www.novoco.com/coronavirus.