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Novogradac Journal of Tax Credits Volume 11 Issue 7

Abridged version of the July 2020 issue of the Novogradac Journal of Tax Credits. For more content, please subscribe to the Journal.
Articles
Federal historic tax credits (HTCs) are a well-documented source of financing for all types of real estate.
According to the Solar Energy Industry Association, solar power is among the fasting growing industries. While the COVID-19 pandemic weighs heavily on the solar industry, legislation passed in New Mexico offers a promising future.
Developers and investors in affordable housing and community development have continued to find ways that the federal opportunity zones (OZ) incentive can be used to provide affordable and mixed-income housing options in low-income census tracts.
In the first major Community Reinvestment Act (CRA) regulatory reform in 25 years, the Office of the Comptroller of the Currency (OCC) released a final rule on implementation of the CRA that will weaken incentives for bank financing for affordable housing and community development (CD).
The National Bureau of Economic Research publicly proclaimed June 8 what everyone already knew, that the economic fallout from the COVID-19 pandemic drove the United States into a recession, one that officially began in February.
News Briefs
The Internal Revenue Service published in the May 22 Federal Register proposed amendments to Treasury Regulation 1.47-7 concerning the historic tax credit (HTC)
The Internal Revenue Service (IRS) issued a not
The U.S. Department of Housing and Urban Development (HUD) announced the allocation of $1 billion in funding May 1 to states for COVID-19 relief through the Community Development Block Grant program.
The Connecticut Housing Finance Authority (CHFA) announced guidance on May 12 for developers to seek extensions and relief in connection with low-income housing tax credit allocations affected by the COVID-19 pandemic.
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