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Novogradac Introduction to Historic Tax Credits

Sixth Edition

Novogradac Introduction to Historic Tax Credits, Sixth Edition

The Introduction to Historic Tax Credits is an introduction to the basics of the Historic Tax Credit (HTC) incentive. The sixth edition of this resource includes the most updated guidance for the HTC incentive, including the establishment of a five-year period to claim the credit that was added in 2017 tax reform legislation and subsequent considerations for HTC recapture and qualified improvement property. The sixth edition also includes updated information on development fees, the most common HTC investors, how different investment structures work and options included in the Inflation Reduction Act of 2022. The Introduction to Historic Tax Credits includes sections on the tax credit’s history and development; qualifying buildings and expenditures; tax-exempt use; tax credit recapture; typical partnership structures; applying for credits; combining the federal HTC with state HTCs; combining HTCs with other federal tax incentives; and the implications of IRS Revenue Procedure 2014-12. The booklet also includes 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 incentive.

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Novogradac Introduction to Historic Tax Credits, Sixth Edition

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A physical copy will be mailed to you.

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