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January 1, 2015
Periodical News Brief

On Nov. 18, Sens. Al Franken, D-Minn.; Rob Portman, R-Ohio; Patty Murray, D-Wash.; and Susan Collins, R-Maine; released a Dear Colleague letter to all Senate offices in support of the Housing for Homeless Students Act of 2014 (S. 2723). ...

May 1, 2015
Periodical News Brief

On March 23, the Internal Revenue Service (IRS) released Notice 2015-23, which updates the resident population figures to be used by states and localities in calculating the 2015 calendar year state housing credit ceiling and the 2015 private activity bond volume cap and volume limit. ...

June 1, 2015
Periodical News Brief

The Wisconsin Housing and Economic Development Authority (WHEDA) announced April 17 an update to the recertification exemption policy. The policy was amended to clarify that if an owner has elected certain building identification numbers ...

November 1, 2015
Periodical News Brief

The California Tax Credit Allocation Committee (TCAC) released a memo Sept. 8 regarding low-income housing tax credits (LIHTCs) and ownership transfers. TCAC receives requests from development sponsors to sell or transfer ...

December 9, 2008
Podcast

NMTC Program News; More Economic Stimulus Planned; LIHTC Agency Updates

October 21, 2008
Podcast

Sixth Round NMTC Allocations; Report on NMTC Results through 2007; LIHTC and Bond Caps for 2009; 2008 National Pool for LIHTC; State Tax Credit Agencies' Responses to Law and Market Changes; NMTC Conference Preview.

August 12, 2008
Podcast

Amended NMTC Regulations; Community Development Awards Deadline Extension; State Housing Finance Agencies' Response to the Housing and Economic Recovery Act; Renewable Energy Tax Credit Extension Legislation.

June 3, 2008
Podcast

Military Housing Legislation; Georgia's Historic Tax Credit; LIHTC in American Samoa; Audit Status of NMTC Program.

February 1, 2014
Periodical News Brief

On Dec. 19, the Internal Revenue Service (IRS) released a draft audit technique guide (ATG) for the low-income housing tax credit (LIHTC) program. The guide was prepared to assist IRS examiners with auditing taxpayers, usually partnerships, owning IRC §42 lowincome housing projects ...

August 6, 2013
Podcast

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.

April 1, 2015
Periodical
June 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.