Introduction to New Markets Tax Credits

Third Edition
Booklet Intro NMTC Booklet 3rd Edition

Expanded and improved for 2016. The Third Edition of the Novogradac Introduction to New Markets Tax Credits provides a perfect initiation into the workings of the NMTC. The booklet provides a concise but substantive look into the goals and structure of the NMTC. Learn about applying for NMTCs, decode the alphabet soup of CDEs, QEIs, QLICIs and QALICBs, and explore low-income communities, tax credit recapture, and leveraged and non-leveraged transaction structures. Novogradac’s Introduction to New Markets Tax Credit is an ideal primer for real estate professionals who are considering entering the NMTC arena or for the new hires at companies that have years of experience in investing in or lending to real estate projects or businesses in low-income communities.  This third edition includes updated allocation application information, expanded discussions of the application review process and community outcomes, and new and redesigned diagrams and illustrations.

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