Novogradac Introduction to Historic Tax Credits

Fourth Edition
Handbook Introduction to Historic Tax Credits, Fourth Edition

The Introduction to Historic Tax Credits is a 46-page introduction to the basics of the Historic Tax Credit (HTC) program. The fourth edition of this resource has been expanded to include changes for the HTC coming out of the 2017 federal tax reform, including the elimination of the 10 percent credit, the requirement that the credit be taken “ratably” over the five-year period and the transition period. Topics in the Introduction to Historic Tax Credits include the tax credit’s history and development; qualifying buildings and renovations; capital generated from the credits; HTC transaction structures; the application process; credit recapture; combining the federal HTC with state HTCs and combining HTCs with other federal tax incentives. The booklet includes the most up-to-date program information, including recent legislative changes affecting the HTC. The booklet also provides a glossary of common terms associated with HTC transactions. The Introduction to Historic Tax Credits is a must-have for anyone interested in learning about the HTC program.

 

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$25.00