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
Tax Reform 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.

Guidance

Department of the Treasury

Treasury Welcomes Clear Guidance on Pillar Two Global Minimum Tax, Tax Credit Protections
Feb. 2, 2023

Internal Revenue Service

Final Regulations: Base Erosion and Anti-Abuse Tax
Dec. 6, 2019

Notice of Proposed Rulemaking: Additional Rules Regarding Base Erosion and Anti-Abuse Tax
Dec. 6, 2019

Revenue Procedure 2019-33: Additional First-Year Depreciation
Aug. 6, 2019

Base Erosion and Anti-Abuse Tax; Hearing
March 6, 2019

Notice of Proposed Rulemaking Reg-104259-18: Base Erosion and Anti-Abuse Tax
Dec. 13, 2018

Notice 2018-28: Initial Guidance Under Section 163(j) as Applicable to Taxable Years Beginning After December 31, 2017
April 2, 2018

Joint Committee on Taxation 

JCX-32r-18, Tables Related to the Federal Tax System as in Effect 2017 through 2026
April 24, 2018

JCX-33-18, Overview Of Joint Committee Macroeconomic Modeling
April 23, 2018

JCX-32-18, Tables Related to the Federal Tax System as in Effect 2017 through 2026
April 23, 2018

 

  • News
  • Guidance and Legislation
    • Guidance
    • Legislation - 117th Congress
    • Legislation - 115th Congress
    • Legislation - 114th Congress
    • Legislation - 113th Congress
    • Legislation - 112th Congress
    • Excerpts from P.L. 115-97 and Relevant IRC Sections
  • Advocacy and Comment Letters
  • Research and Reports
  • Novogradac Resources

My Account

Subscription Center
Sign Up For Novogradac Industry Alert Emails

Notes from Novogradac

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
Why Tax Reform Caused a Concern for LIHTC Artists’ Properties
Thursday, December 21, 2017
View more >>

Podcast Episodes

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
Jan. 17, 2023: What LIHTC Developers Should Know About Form 8609
Posted on January 17, 2023
View More >>

Journal of Tax Credits Articles

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