Skip to main content
Home
  • Company
  • Partners
  • News and Analysis
  • Careers
  • My Account
  • Login
  • View Cart
  • Subscribe
  • Services
    • Tax and Audit
    • CDFI
    • Property Compliance
    • Consulting
    • GoVal Group
    • Low-Income Housing Tax Credit
    • New Markets Tax Credit
    • Opportunity Zones
    • Renewable Energy
    • Historic Tax Credit
    • Housing and Urban Development
    • Nonprofit
    • Public Housing Authority
    • Year 15 Exit
    • Cost Segregation
    • Litigation Support and Expert Witness Testimony
    • Wine Industry
    • Construction Cost Studies
    • Defeasance
    • Emergency Rental Assistance
    • Employee Benefit Plan Auditing Services
    • Transaction Advisory Services
  • Events
    • Upcoming Conferences
    • Previous Conferences
    • Awards
    • Exhibit and Sponsorship
    • FAQ and Feedback
    • Industry Events
    • Contact Us
  • Products
    • Books
    • Subscriptions
    • Reports and Software
    • FAQs and Feedback
  • Training
    • Upcoming Webinars and Online Workshops
    • On-Demand Training Courses
    • NovocoTraining Membership
    • Novogradac Property Compliance Certification
    • Novogradac Community Development Certificate
    • Private Training
    • FAQs and Feedback
  • Resource Centers
    • Affordable Housing Resource Center
    • Tax Reform Resource Center
    • Opportunity Zones Resource Center
    • New Markets Tax Credit Resource Center
    • Historic Tax Credit Resource Center
    • HUD Resource Center
    • Renewable Energy Tax Credit Resource Center
    • CRA Resource Center
  • Login
  • View Cart
  • Contact Us
  • Subscribe
Historic Tax Credit Resource Center

On December 30, 2022, Novogradac updated its Privacy Policy. You should review this updated Privacy Policy before continuing to use our site. By continuing to use our site after December 30, 2022, you agree to the changes in the Privacy Policy.

Federal HTC Legislation: 2021-2022

Introduced Legislation

H.R. 5376, Build Back Better - Committee Print 117-18
Nov. 3, 2021

Section-by-Section Summary

Comparison of Print 117-17 and 117-18

Rules Committee Build Back Better Page

JCX-45-21: Estimated Budget Effects of H.R. 5376, the "Build Back Better Act"

Title IV
Senate Amendments from Senate Banking, Housing & Urban Affairs Committee, Dec. 9, 2021

Title XII
Senate Amendments from Finance Committee, Dec. 11, 2021

H.R. 5376, Build Back Better - Committee Print 117-17
Oct. 28, 2021

Section-by-Section Summary

Build Back Better Framework

S. 2883, School Infrastructure Modernization Act of 2021
Introduced Sept. 29, 2021

H.R. 4687, Supermarket Tax Credit for Underserved Areas Act
Introduced July 26, 2021

S. 2511, Revitalizing Downtowns Act
Introduced July 28, 2021

S.B. 2266, Historic Tax Credit Growth and Opportunity Act of 2021
Introduced June 24, 2021

H.R. 2294, Historic Tax Credit Growth and Opportunity Act of 2021
Introduced April 1, 2021

H.R. 1483, The Revitalizing Economies, Housing and Businesses (REHAB) Act of 2021
Introduced March 2, 2021

One-page summary

  • News
  • HTC Basics
  • Legislation and Rulings
    • Federal Legislation
      • 2021-2022
      • 2019-2020
      • 2017-2018
      • 2015-2016
      • 2013-2014
      • 2011-2012
      • 2009-2010
      • 2003-2004
    • State HTC Legislation
    • Comment Letters and Testimony
    • Court Rulings
  • Guidance
  • State HTCs
  • Research and Resources
  • Related Programs

My Account

Subscription Center
Sign Up For Novogradac Industry Alert Emails

Notes from Novogradac

Recently Released Regulations for California’s State Historic Rehabilitation Tax Credit Available for Public Comment
Wednesday, December 21, 2022
NPS Report: HTC Contributed $8 Billion in Investments in 2021, the Most in Any Given Year in the History of the Incentive
Tuesday, October 4, 2022
What Developers Need to Know about the Substantial Rehabilitation Test for Historic Tax Credits
Friday, July 1, 2022
View more >>

Podcast Episodes

Feb. 7, 2023: How to Get a Competitive Edge on Your FY 2023 Capital Magnet Fund Application
Posted on February 7, 2023
Jan. 31, 2023: Direct Investment vs. Pass-Through Lease: How to Choose Your Historic Tax Credit Structure
Posted on January 31, 2023
Jan. 24, 2023: Four Ways PHAs Can Protect Against Fraud
Posted on January 24, 2023
View More >>

Journal of Tax Credits Articles

Impact of ASC Topic 842 Lease Standards on Lease Passthrough Structures
The Making of Main Street: Looking Back on the Success of NTCIC’s Irvin Henderson Main Street Revitalization Fund
The Importance of State Historic Tax Credits
View More >>

Sign Up Today!

Learn more about Novogradac's expertise and many services.

Contact Us

  • Novogradac
    • Locations
    • About the Firm
    • Partners
    • Principals
    • Professional Services
    • Careers
    • Press Releases
    • Contact Us
  • Events
    • Conferences
    • Awards
    • Sponsorship
    • FAQ and Feedback
  • Products
    • Books
    • Subscriptions
    • Periodicals
    • Reports and Software
    • FAQ and Feedback
  • Training
    • Webinars
    • On Demand Courses
    • NPCC
    • On-Site Training
    • FAQ and Feedback
  • Resource Centers
    • Affordable Housing Tax Credits
    • New Markets Tax Credits
    • Tax Reform Resource Center
    • Opportunity Zones Resource Center
    • Historic Tax Credits
    • Renewable Energy Tax Credits
    • Housing and Urban Development
    • Community Reinvestment Act

Facebook Twitter LinkedIn YouTube

© 1996-2022 Novogradac

  • Legal Info
  • Do Not Sell or Share My Personal Information
  • Privacy Policy
  • Terms of Use
  • Advertising

Your use of the website or any of the information available on it does not constitute a professional services relationship between you and Novogradac & Company LLP or its affiliates (“Novogradac”). The information provided on the website is for general informational purposes only and does not constitute professional advice or an offer to sell or solicitation to buy securities. Novogradac does not provide investment advice and any information on Novogradac’s website is not to be construed as a recommendation to engage in a transaction with a particular party. You should always consult with your retained professional advisor(s) concerning your particular circumstances.

Some of the information may have been provided by third parties and is based solely on information provided to Novogradac by that third party. Novogradac is not responsible for any information provided by third parties, and Novogradac disclaims any responsibility for ensuring the information is accurate or up to date. Any opinions or conclusions expressed by any third party should not be construed as opinions or conclusions of Novogradac. Novogradac will not be liable for any loss or damage that may arise out of your use of any of the information available on the website.

This website provides links to websites owned by other parties. The content of such sites is not within Novogradac’s control and Novogradac has no responsibility for the information or content thereon.