Novogradac New Markets Tax Credit Handbook

2019 Edition
Novogradac New Markets Tax Credit Handbook, 2019 Edition

The Novogradac New Markets Tax Credit Handbook is your definitive guide to the new markets tax credit (NMTC) from application and financing to development and compliance.

The 2019 edition updates all regulations and incorporates recent guidance from the Community Development Financial Institutions (CDFI) Fund, Internal Revenue Service (IRS) and others.

This edition features updated data as well as:

A new section on:

  • Interaction of NMTC and opportunity zones incentive

Updated sections on:

  • History of the NMTC incentive through 2018 allocation round
  • Pairing NMTCs with federal historic tax credits
  • Use of CDFI Fund’s AMIS system
  • 2000 and 2010 Census Data
  • Allocation agreements
  • Termination of partnership CDE
  • Equity method
  • Partner nonrecourse loans

Click here to view the Table of Contents >>

Booklet Intro to 2019 NMTC Handbook