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Tax Reform Resource Center

Excerpts from P.L. 115-97 and Relevant IRC Sections

Excerpts from Public Law 115-97 of 2017

Section 11001 (a)

Section 11002 (a), (e)

Section 11011 (a)

Section 11012

Section 12001 (a)

Section 12002 (a), (d)

Section 12003 (a)

Section 13001 (b)

Section 13101 (a), (b), (d)

Section 13102 (a)

Section 13201 (a), (c), (d) (e), (h)

Section 13204 (a), (b)

Section 13221 (a), (b), (d)

Section 13301 (a)

Section 13302

Section 13309 (a), (c)

Section 13312 (b)

Section 13402 (a), (c)

Section 13502 (a), (b)

Section 13503 (b)

Section 13504(a)

Section 13823 (a)

Section 14401 (a), (e)

Excerpts from Conference Report to Accompany H.R. 1

Page 385-392

Pages 364-365

Pages 537-540

Excerpts from Joint Explanatory Statement of the Committee of Conference

Page 39

Page 370

Internal Revenue Code Sections as of April 10, 2018

Section 42 Low-Income Housing Tax Credit

Section 45D New Markets Tax Credit

Section 48 Energy Tax Credit

Section 48C Advanced Energy Manufacturing Tax Credit

Section 47 Historic Rehabilitation Tax Credit

Section 1(f)

Section 1061 (new) (a), (b), (c)

Section 11 (b)

Section 118 (b)

Section 1256 (e)

Section 1400Z-1

Section 1400Z-2

Section 146 (d)

Section 163 (j)

Section 168 (b), (e), (g), (k)

Section 172 (a)

Section 179 (a)

Section 179 (b)

Section 179 (d)

Section 179 (f)

Section 199A

Section 42 (e), (h)

Section 448 (a), (c), (d)

Section 451 (b), (c)

Section 461 (i), (l)

Section 47 (a), (c)

Section 50 (c)

Section 55 (b), (d)

Section 59A (b), (e)

Section 704 (b), (d)

Section 708 (b)

Section 743 (d)

Section 754

 

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Notes from Novogradac

Recently Released OECD Global Minimum Tax Guidance Clarifies Impact to Community Development Tax Credits, But More Guidance Is Needed Before 2023 Implementation
Monday, April 17, 2023
Treasury Issues Proposed BEAT Regulations and Final Form 8991
Friday, February 15, 2019
Confirmed, Again: Cost of Community Development Tax Incentives is Comparatively Small
Friday, June 22, 2018
View more >>

Podcast Episodes

June 6, 2023: What's Next for Tax Incentives: Legislative Update on LIHTCs, NMTCs, HTCs, OZs and More
Posted on June 6, 2023
May 30, 2023: Financing For-Sale Housing in Distressed Communities: NMTCs and Beyond
Posted on May 30, 2023
May 23, 2023: What You Need to Know About 2023 Income Limits
Posted on May 23, 2023
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Journal of Tax Credits Articles

Clarification on Tax Credit Equity Investment Treatment Needed for Global Minimum Tax Proposal
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