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Novogradac Journal of Tax Credits Volume 14 Issue 8

Abridged version of the August 2023 issue of the Novogradac Journal of Tax Credits. For more content, please subscribe to the Journal.

Journal Cover August 2023

Articles

Ryan J. Rieger

Monday, August 7, 2023

What are the reinvestment requirements for community development entities (CDEs) when a qualified low-income community investment (QLICI) is repaid by the qualified activity low-income community business (QALICB)?

Bianca Holliman

Friday, August 4, 2023

Operating a low-income housing tax credit (LIHTC) property comes with a laundry list of expenses. Although many expenses are absorbed by the owners and management, owners and managers may consider passing on specific and allowable fees and charges to the resident to help cover the cost associated with operating the property.

Susan Wilson

Thursday, August 3, 2023

Created in 1967 under provisions of the U.S. Housing Act of 1937, the U.S. Department of Housing and Urban Development’s (HUD’s) mission is “to create strong,sustainable, inclusive communities and quality affordable homes for all.” Furthering this mission, HUD offers several products that complement or independently support multifamily affordable housing in the United States and its territories.

Jason Watkins

Wednesday, August 2, 2023

A question that qualified opportunity funds (QOFs) often hear from investors is, “I have capital gain deferred through an Internal Revenue Code Section 1031 exchange. How can I invest in your fund?”

Michael J. Novogradac

Tuesday, August 1, 2023

With a presidential election year looming in 2024 and a host of tax provisions expiring in 2025, the final months of 2023 are crucial for community development tax incentive legislation.


News Briefs

Monday, August 7, 2023

New markets tax credits news briefs for August 2023 with updates from Illinois, Nevada, Louisiana, Montana and more.

Monday, August 7, 2023

Renewable energy tax credit news briefs for August 2023 with a focus on IRS notices and guidance.

Monday, August 7, 2023

Historic tax credit news briefs for August 2023 from Georiga, Ohio, Alabama, New York, Louisiana and more.

Friday, August 4, 2023

Department of Housing and Urban Development news briefs for August 2023, with news about federal legislation, a Federal Housing Administration mortgagee letter and public housing authority work in Ohio and Hawaii.

Thursday, August 3, 2023

Property compliance news briefs for August 2023 about NSPIRE standards and Minnesota's multifamily underwriting standards.

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