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November 29, 2011
Podcast

Super Committee Collapses; Tax Extenders; New Issue Bond Program, Temporary Credit and Liquidity Program Extended; FY 2012 Income Limit Preview; CA Redevelopment Agency Update; Historic Boardwalk Hall Update; Minnesota Historic Rehabilitation Tax Credit Report; Awarding Winning Initiative in VT; OIG Audits CDFI Fund; InvestOhio Tax Credit; Bill to Provide Investment Tax Credit for Microturbines; Tax Treatment of Section 1603 grants in CA.

January 12, 2016
Podcast

IRS Issues “No Rule” List; 2016 LIHTC Income Limits; CDFI Bond Guarantee Program Applications; County HTC Program Proposal in Maryland; IRS Seeks Comments on Notice 2009-52

Handbooks and Booklets

The 2018 Novogradac LIHTC Property Management Handbook guides readers through the most up-to-date information in the complex field of LIHTC compliance monitoring. The 2018 edition discusses the new average-income test for low-income housing tax credit properties and the conditions under which property managers have relief from IRC Section 42 and 142 regulations. This comprehensive resource features expanded guidance for tenant income certification dates for rehabilitated properties and how deeper rent restrictions required by state agencies apply to resyndicated properties, as well as real-world examples demonstrating how the principles should be applied.

August 30, 2011
Podcast

President Obama’s Jobs Proposal; OMB’s Request for Cuts in FY 2013 Budget Requests; Proposed FY 2012 FMR Trends; Revised MAP Guide; Record Demand for FHA-Insured Financing; TCAC’s Cost Containment Forums; Governors Wind Energy Coalition Calls for ITC, PTC Extension; Rep. John Dingell Supports PTC; OCC Fact Sheet on the Historic Tax Credit; Michigan ‘Replaces’ State’s Brownfield, HTC Programs; Sen. Maria Cantwell Supports NMTC Extension; NMTC Basics Webinar Preview.

October 4, 2011
Podcast

Federal Budget Update; Upcoming FASB Guidance; Final 2012 Fair Market Rents; HUD's Plan to Release Income Limits on Dec. 1; LIHC Newsletter #46; NMTC Regulations Testimony; Final Section 1705 Loan Guarantees; Size of U.S. Solar Markets; Development of Distinction Award Nominations; Missouri Update.

September 10, 2019
Podcast

House Stopgap Bill; Treasury and HUD Housing Finance Reform Plans for Fannie Mae and Freddie Mac; Rental Assistance Demonstration Revised Notice; 2019 NMTC Allocation Round; Updated Opportunity Zones FAQs; Department of Commerce Comment Request on Opportunity Zones; FY 2020 Fair Market Rents; Cross Refined Coal LLC and USA Refined Coal LLC vs. the Commissioner of Internal Revenue; California A.B. 10

Handbooks and Booklets

Now in its fourth edition, this booklet is an introduction to the basics of the Low-Income Housing Tax Credit (LIHTC) program. The Introduction to Low-Income Housing Tax Credits provides a brief but substantive look into the background and structure of the LIHTC. It gives readers an opportunity to learn the LIHTC players, credit types and how they are awarded, how to apply for credits, the role that bonds play, how the LIHTC is calculated, how transactions are financed and how to comply with LIHTC rules. The booklet can be a primer for real estate professionals who are considering entering the world of LIHTC projects or a resource for the new hires at companies that have years of experience investing in, lending to, consulting for or producing affordable rental housing. The fourth edition has been updated to reflect today’s LIHTC landscape and market conditions, including the effect of the prospect of comprehensive tax reform and the minimum 9 percent rate on the LIHTC as well as updates on state caps, compliance regulations and more. Charts and illustrations have also been refined and updated. 

Handbooks and Booklets

Introduction to Low-Income Housing Tax Credits

Fifth Edition 

Now in its fifth edition, this booklet is an introduction to the basics of the Low-Income Housing Tax Credit (LIHTC) program. The Introduction to Low-Income Housing Tax Credits provides a brief but substantive look into the background and structure of the LIHTC.