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November 1, 2015
Periodical News Brief

California Gov. Jerry Brown vetoed two bills Oct. 10 that would have affected the California state low-income housing tax credit (LIHTC). Assembly Bill 35 was enrolled Sept. 14. The bill would have increased the $70 million annual state ...

April 16, 2013
Podcast

President’s Fiscal Year 2014 Budget Proposal; Commonwealth of the Northern Marianas Qualified Allocation Plan; Community Investment Impact System (CIIS) 10.0; Conservation Easement Rules; Indiana State Historic Tax Credit (H.B. 1318)

June 18, 2013
Podcast

Effective Yield GAAP Accounting; New Markets Tax Credit Act of 2013 (S. 1133); CDFI Fund Bond Guarantee Program; Louisiana Historic Tax Credit Extension Bill (H.B. 630); Novogradac Journal of Tax Credits Historic Rehabilitation Awards; Nonprofit Developers Conference; FY 2014 Agriculture and Rural Development Bill (Farm Bill); Solar Energy Industries Association Q1 2013 Report; Nebraska L.B. 104.

March 1, 2015
Periodical
July 1, 2014
Periodical News Brief

The New Markets Tax Credit (NMTC) Coalition released the annual report, “New Markets Tax Credit Progress Report, 2014,” in early June. The NMTC Coalition conducted a survey of community development entities (CDEs) and their activity in 2013. In the responses...

August 1, 2015
Periodical
Handbooks and Booklets

Updated for 2018. The Fourth Edition of the Novogradac Introduction to New Markets Tax Credits provides a perfect initiation into the workings of the NMTC. The booklet provides a concise but substantive look into the goals and structure of the NMTC. Learn about applying for NMTCs, decode the alphabet soup of CDEs, QEIs, QLICIs and QALICBs, and explore low-income communities, tax credit recapture, and leveraged and non-leveraged transaction structures. Novogradac’s Introduction to New Markets Tax Credit is an ideal primer for real estate professionals who are considering entering the NMTC arena or for the new hires at companies that have years of experience in investing in or lending to real estate projects or businesses in low-income communities.  This fourth edition includes an update to the history and statistics of the NMTC program, updated infographics and an expanded description of the stages of the NMTC application process.

Handbooks and Booklets

The Novogradac New Markets Tax Credit Handbook is your definitive guide to the new markets tax credit (NMTC) from application and financing to development and compliance.

The 2019 edition updates all regulations and incorporates recent guidance from the Community Development Financial Institutions (CDFI) Fund, Internal Revenue Service (IRS) and others.