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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.
Tax Reform; Bond Tax Credits; Upcoming Dates; Low-Income Housing Tax Credit Fixed Floor; S. 1442; Native American Housing Assistance and Self-Determination Act of 2013; S. 1352; Proposed Fiscal Year 2014 Fair Market Rents; Fiscal Year 2012 Annual Report on the Historic Tax Credit; 2014 Vermont Downtown Historic Tax Credits; New Markets Tax Credit Coalition Advocacy Letter; Community Development Financial Institutions Fund Website Improvement Survey; Interstate Renewable Energy Council Solar Installation Trends Report.
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.
Introduction to Low-Income Housing Tax Credits
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.