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June 1, 2015
Periodical News Brief

On May 5, the U.S. Department of Housing and Urban Development (HUD), Office of Policy Development and research released the report, “Effect of QAP Incentives on the Location of LIHTC Properties.” ...

September 1, 2015
Periodical News Brief

The National Association of Home Builders (NAHB) Housing Credit Group released the study, “The Economic Impact of Repealing or Limiting Section 1301 Like-Kind Exchanges in Real Estate,” June 22. ...

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 ...

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.